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...
Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. - Matter restored back - HC
Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. - Matter restored back - HC
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