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 - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit availed under Rule 8(2). - This shows the mala fide intention of the Appellant. - extended period has been rightly invoked.
CENVAT credit - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit availed under Rule 8(2). - This shows the mala fide intention of the Appellant. - extended period has been rightly invoked.
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