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...
Addition of unrealized rent under the head ‘Income from House property’ – Section 25AA - charged to income-tax as the income of that previous year in which such rent is realized whether or not the assessee is the owner of that property in that previous year - AT
Addition of unrealized rent under the head ‘Income from House property’ – Section 25AA - charged to income-tax as the income of that previous year in which such rent is realized whether or not the assessee is the owner of that property in that previous year - AT
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