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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government entities, and there is no condition that the services must be provided directly. Therefore, the applicant is entitled to exemption if the services are provided to SUDA under a sub-contract with the main contractor. - AAR
Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government entities, and there is no condition that the services must be provided directly. Therefore, the applicant is entitled to exemption if the services are provided to SUDA under a sub-contract with the main contractor. - AAR
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