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 unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. - The substantive benefit cannot be denied on mere procedural infractions.
Refund of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. - The substantive benefit cannot be denied on mere procedural infractions.
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