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...
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Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. - AT
Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. - AT
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