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...
Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD and 10% towards self supervision. - AT
Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD and 10% towards self supervision. - AT
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