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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Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties based on the presumption that the presence of packing machines indicated their use for illicit packing of excisable goods. - Later High Court confirmed the order of tribunal. - Now the supreme court has dismissed the revenue appeal (SLP) - However, Apex Court kept the question of law open for being considered in another case.
Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties based on the presumption that the presence of packing machines indicated their use for illicit packing of excisable goods. - Later High Court confirmed the order of tribunal. - Now the supreme court has dismissed the revenue appeal (SLP) - However, Apex Court kept the question of law open for being considered in another case.
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