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...
Demand of interest - service tax paid belatedly by adjustment of the CENVAT account - Merely because the amount was lying in the CENVAT account, it cannot be said that the demand has been paid or discharged.
Demand of interest - service tax paid belatedly by adjustment of the CENVAT account - Merely because the amount was lying in the CENVAT account, it cannot be said that the demand has been paid or discharged.
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