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 - Export of services or not - technical testing and analysis services - the services rendered by the appellant are in the nature of export service and hence eligible to cash refund of accumulated CENVAT Credit.
Refund of unutilized CENVAT Credit - Export of services or not - technical testing and analysis services - the services rendered by the appellant are in the nature of export service and hence eligible to cash refund of accumulated CENVAT Credit.
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