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...
Levy of penalty - Export through baggage under claim of drawback - Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary.
Levy of penalty - Export through baggage under claim of drawback - Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary.
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