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...
GST - Valuation of a supply - Goods transferred to branches in another state - recipient eligible for full input tax credit - assessee has the option to choose the value declared in the invoices shall be deemed to be the open market value of the goods. - AAR
GST - Valuation of a supply - Goods transferred to branches in another state - recipient eligible for full input tax credit - assessee has the option to choose the value declared in the invoices shall be deemed to be the open market value of the goods. - AAR
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