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...
Rebate of duty - Rule 18 of the CE Rules, 2002 - Authority rejected revision application on ground of delay stating that same cannot be accepted as a general rule on the basis of relying upon decision - the official could not have summarily distinguished a binding judgment of the Supreme Court - the impugned order has resulted in the lack of remedy which is otherwise statutory guaranteed - quashed and remanded
Rebate of duty - Rule 18 of the CE Rules, 2002 - Authority rejected revision application on ground of delay stating that same cannot be accepted as a general rule on the basis of relying upon decision - the official could not have summarily distinguished a binding judgment of the Supreme Court - the impugned order has resulted in the lack of remedy which is otherwise statutory guaranteed - quashed and remanded
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