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...
Levy of Anti-Dumping Duty - effective date of notifications - whether Anti-Dumping Duty can be levied during the interregnum period from 21.06.2002 to 09.12.2002, i.e., from the end date of provisional Anti-Dumping Duty Notification and the imposition of final Anti-Dumping Duty by subsequent Notification? - Held No
Levy of Anti-Dumping Duty - effective date of notifications - whether Anti-Dumping Duty can be levied during the interregnum period from 21.06.2002 to 09.12.2002, i.e., from the end date of provisional Anti-Dumping Duty Notification and the imposition of final Anti-Dumping Duty by subsequent Notification? - Held No
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