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...
Refund of un-utilized CENVAT credit - denial of refund on the ground that respondent had not raised invoice within 14 days of rendering the service - it is merely a procedural violation - refund cannot be denied on this ground.
Refund of un-utilized CENVAT credit - denial of refund on the ground that respondent had not raised invoice within 14 days of rendering the service - it is merely a procedural violation - refund cannot be denied on this ground.
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