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...
Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of independence of judiciary - SC sustained the direction given by the HC for appointments of the members and constitution of bench.
Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of independence of judiciary - SC sustained the direction given by the HC for appointments of the members and constitution of bench.
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