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...
Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of duty and are still inside the factory
Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of duty and are still inside the factory
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