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 of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT
Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. - AT
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