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...
Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an identical matter and has classified the Glucometer under 9027, an Appeal to CESTAT against impugned order would be a mere idle formality - Glucose meters are classifiable under heading 90.27 and are eligible for exemption - HC
Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an identical matter and has classified the Glucometer under 9027, an Appeal to CESTAT against impugned order would be a mere idle formality - Glucose meters are classifiable under heading 90.27 and are eligible for exemption - HC
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