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...
Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.
Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.
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