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...
Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount should be considered for determining the threshold limit, not penalties or fines.
Monetary limit for filing an appeal before the High Court - The High Court dismissed the appeal on the grounds of low tax effect, emphasizing that only the duty amount should be considered for determining the threshold limit, not penalties or fines.
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