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...
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Liability of service tax - Retention of amount - no service of international travel is being provided on such cancelled tickets. The amount retained by the appellant is more in the form of penalty for cancellation though called administration fee - demand set aside - AT
Liability of service tax - Retention of amount - no service of international travel is being provided on such cancelled tickets. The amount retained by the appellant is more in the form of penalty for cancellation though called administration fee - demand set aside - AT
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