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...
Whether expenses on abandoned film are allowable as deduction or not - Held Yes - Where the film for some reason cannot be completed and the project is shelved it cannot be reharded as a capital asset - AT
Whether expenses on abandoned film are allowable as deduction or not - Held Yes - Where the film for some reason cannot be completed and the project is shelved it cannot be reharded as a capital asset - AT
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