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...
Advance Authorization - non-fulfillment of export obligation - Since the only ground on which demand was confirmed was non-submission of EODC and the same has now been submitted by the appellant, demand set aside.
Advance Authorization - non-fulfillment of export obligation - Since the only ground on which demand was confirmed was non-submission of EODC and the same has now been submitted by the appellant, demand set aside.
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