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...
Revocation of Customs Broker License - handling consignments for multiple untraceable exporters - The facts of the present case are similar, except that the copy of the communication sent by DGARM was made available to the appellant. Other documents were not made available to the appellant. - Allegation against the CB not proved - the order revoking the Customs Broker License for violation of Regulations 10 (n) of the 2018 Regulations set aside. - AT
Revocation of Customs Broker License - handling consignments for multiple untraceable exporters - The facts of the present case are similar, except that the copy of the communication sent by DGARM was made available to the appellant. Other documents were not made available to the appellant. - Allegation against the CB not proved - the order revoking the Customs Broker License for violation of Regulations 10 (n) of the 2018 Regulations set aside. - AT
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