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...
Input services must be availed before removal of the goods is not correct as there are a number of services required to be used in or in relation to the manufacture of finished goods, mentioned in the inclusive portion of the definition of “input service”, cannot be linked with the removal of the goods. - AT
Input services must be availed before removal of the goods is not correct as there are a number of services required to be used in or in relation to the manufacture of finished goods, mentioned in the inclusive portion of the definition of “input service”, cannot be linked with the removal of the goods. - AT
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