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...
Valuation - inclusion of discount allowed by the IGL to DTC - discount was in fact in lieu of renting of immovable property to M/s IGL by the DTC - liability of service tax confirmed.
Valuation - inclusion of discount allowed by the IGL to DTC - discount was in fact in lieu of renting of immovable property to M/s IGL by the DTC - liability of service tax confirmed.
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