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...
Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input tax credit being granted with respect to the incentive - credit not allowed.
Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input tax credit being granted with respect to the incentive - credit not allowed.
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