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...
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CENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - It is not Revenue’s case that the Helmet lock is not an accessory. Such a conclusion runs contrary to the classification approved by CBEC. - Credit allowed - AT
CENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - It is not Revenue’s case that the Helmet lock is not an accessory. Such a conclusion runs contrary to the classification approved by CBEC. - Credit allowed - AT
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