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...
Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. - Credit allowed - AT
Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. - Credit allowed - AT
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