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...
Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and the provisions of section 44D would apply - AT
Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and the provisions of section 44D would apply - AT
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