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...
Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of the Notification - the rejection of refund claim is wrong and not sustainable in law.
Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of the Notification - the rejection of refund claim is wrong and not sustainable in law.
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