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...
Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit as computed by the department - demand set aside - AT
Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit as computed by the department - demand set aside - AT
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