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 charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006, appellants are not liable to pay service tax on reverse charge basis. - Further demand is barred by the period of limitation as there is no intention to evade service tax.
Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006, appellants are not liable to pay service tax on reverse charge basis. - Further demand is barred by the period of limitation as there is no intention to evade service tax.
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