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...
100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty free - the appellant being falls under the second category failed to complete installation of goods so procured within one year or even within extended period of five years it is liable to pay Customs duty
100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty free - the appellant being falls under the second category failed to complete installation of goods so procured within one year or even within extended period of five years it is liable to pay Customs duty
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