Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT
CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT
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