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...
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CENVAT Credit - input - PVC Filler Hollow - credit denied to the assessee on the ground that the supplier of raw material was not liable to pay the duty on the goods supplied - Credit cannot be denied - Also it is observed that the finding of Commissioner (Appeals) about M/s. Shiv Industries that the product supplied by them was exempted from payment of duty is based merely on the letter from the Jurisdictional Incharge - There is no discussion in the impugned order about any mention in the letter of Jurisdictional officer about manufacturing process - AT
CENVAT Credit - input - PVC Filler Hollow - credit denied to the assessee on the ground that the supplier of raw material was not liable to pay the duty on the goods supplied - Credit cannot be denied - Also it is observed that the finding of Commissioner (Appeals) about M/s. Shiv Industries that the product supplied by them was exempted from payment of duty is based merely on the letter from the Jurisdictional Incharge - There is no discussion in the impugned order about any mention in the letter of Jurisdictional officer about manufacturing process - AT
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