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...
Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.
Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.
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