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...
Clandestine removal - merely on the basis of statement of employees it cannot be concluded that the imported raw material has not been used in manufacture by the Appellant.
Clandestine removal - merely on the basis of statement of employees it cannot be concluded that the imported raw material has not been used in manufacture by the Appellant.
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