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...
Valuation - rejection of transaction value - From among the documents recovered from the laptop and mobile phone, the department has recovered the invoices/commercial invoices pertaining to the goods imported under these Bills of Entry - re-determining the value of the past imported goods on the basis of such invoices is justified - demand confirmed - AT
Valuation - rejection of transaction value - From among the documents recovered from the laptop and mobile phone, the department has recovered the invoices/commercial invoices pertaining to the goods imported under these Bills of Entry - re-determining the value of the past imported goods on the basis of such invoices is justified - demand confirmed - AT
Note: It is a system-generated summary and is for quick reference only.