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...
Quantum of levy of penalty and redemption fine - low amount of redemption fine and penalty imposed - use of Dummy IEC - Attempt to export helicopters without obtaining an IEC from the DGFT as required under the Foreign Trade Policy - Revenue appeal dismissed - AT
Quantum of levy of penalty and redemption fine - low amount of redemption fine and penalty imposed - use of Dummy IEC - Attempt to export helicopters without obtaining an IEC from the DGFT as required under the Foreign Trade Policy - Revenue appeal dismissed - AT
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