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...
Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and they had not imported the complete line - when there is doubt in exemption notification, it goes in the favor of revenue - Benefit of exemption denied.
Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and they had not imported the complete line - when there is doubt in exemption notification, it goes in the favor of revenue - Benefit of exemption denied.
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