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...
Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.
Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.
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