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...
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Jurisdiction of Tribunal - The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had no jurisdiction to entertain the appeals
Jurisdiction of Tribunal - The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had no jurisdiction to entertain the appeals
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