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 - outdoor catering service - Period post 01.04.2011 - outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employees and credit remains allowed - AT
CENVAT credit - outdoor catering service - Period post 01.04.2011 - outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employees and credit remains allowed - AT
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