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...
CENVAT Credit - inputs - CR sheets dies, etc - Merely adding the word ‘rejected scrap’ in the invoice cannot be the reason to say that the goods were not received by the appellant and there is no such evidence placed on record by the Revenue.
CENVAT Credit - inputs - CR sheets dies, etc - Merely adding the word ‘rejected scrap’ in the invoice cannot be the reason to say that the goods were not received by the appellant and there is no such evidence placed on record by the Revenue.
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