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...
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
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