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 accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments. - Refund allowed.
Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments. - Refund allowed.
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