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...
Providing ‘Life insurance coverage’ to the employees of the State Government as part of its statutory obligation giving effect to Rule 22A of Part I KSR is not a ‘taxable service’ so as to attract tax liability. - HC
Providing ‘Life insurance coverage’ to the employees of the State Government as part of its statutory obligation giving effect to Rule 22A of Part I KSR is not a ‘taxable service’ so as to attract tax liability. - HC
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