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...
CENVAT credit - capital goods - imported two extruder machines - it is found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. - AT
CENVAT credit - capital goods - imported two extruder machines - it is found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. - AT
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