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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Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.
Refund of IGST on Ocean Freight - The High court quashed the impugned Deficiency Memo Form-RFD-03 related to the applicability of the Supreme Court decision and directed the authorities to process the refund application in accordance with the law.
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