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...
Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible - AT
Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible - AT
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