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...
Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority.
Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority.
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