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 - sales commission for domestic, as well as on export sale - The service availed by the respondent would not be outside scope of ‘input service’ and disallowance of CENVAT credit is without merit - AT
CENVAT credit - sales commission for domestic, as well as on export sale - The service availed by the respondent would not be outside scope of ‘input service’ and disallowance of CENVAT credit is without merit - AT
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