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...
The first appellate authority has power to entertain a claim of deduction not made before the Assessing Officer - The appellant is eligible for deduction u/s 10A - AT
The first appellate authority has power to entertain a claim of deduction not made before the Assessing Officer - The appellant is eligible for deduction u/s 10A - AT
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