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...
Import of Baggage - the spare parts in question were intended for use in a vehicle imported by the petitioner earlier and put to personal use of the petitioner - the said items of spare parts constituted bona fide baggage.
Import of Baggage - the spare parts in question were intended for use in a vehicle imported by the petitioner earlier and put to personal use of the petitioner - the said items of spare parts constituted bona fide baggage.
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