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...
Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service - Rule 3 of Works Contract (Composition Scheme for payment of Service tax) Rules, 2007 - If the contention of the revenue is accepted it will amount to give retrospective effect to the amendment of 07.07.2009 which is not permissible under law - AT
Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service - Rule 3 of Works Contract (Composition Scheme for payment of Service tax) Rules, 2007 - If the contention of the revenue is accepted it will amount to give retrospective effect to the amendment of 07.07.2009 which is not permissible under law - AT
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