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...
Classification of services - deputation of certain qualified technical staff to joint venture companies for performing the assigned duties - Appellant cannot be put to tax liability under the category of 'Manpower Recruitment or Supply Agency's Service' for the activity now under dispute
Classification of services - deputation of certain qualified technical staff to joint venture companies for performing the assigned duties - Appellant cannot be put to tax liability under the category of 'Manpower Recruitment or Supply Agency's Service' for the activity now under dispute
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