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...
Service or not - The collection of contribution to build a corpus fund to secure the depositors’ interest is not a mere transaction in money. The service rendered by the appellants does not find place either in the exclusion or in the Negative List. - the activity undertaken by the appellants is not transaction in money. - Demand of service tax confirmed - Penalty waived.
Service or not - The collection of contribution to build a corpus fund to secure the depositors’ interest is not a mere transaction in money. The service rendered by the appellants does not find place either in the exclusion or in the Negative List. - the activity undertaken by the appellants is not transaction in money. - Demand of service tax confirmed - Penalty waived.
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