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...
Liability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - the transaction between the petitioners and AAI does not constitute a taxable service in terms of section 65 (105 (zze) of the Finance Act, 1994 - AT
Liability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - the transaction between the petitioners and AAI does not constitute a taxable service in terms of section 65 (105 (zze) of the Finance Act, 1994 - AT
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