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...
Recovery of CENVAT Credit - goods returned by its customers under Rule 16 of the Central Excise Rules, 2002 without proper documents - irrespective of fact whether the invoices are of appellant or otherwise if duty paid goods is brought in the factory of the assessee credit can be allowed. - AT
Recovery of CENVAT Credit - goods returned by its customers under Rule 16 of the Central Excise Rules, 2002 without proper documents - irrespective of fact whether the invoices are of appellant or otherwise if duty paid goods is brought in the factory of the assessee credit can be allowed. - AT
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