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...
Notional income out of reimbursement - When the principal companies have reimbursed the expenditure, there cannot be any presumption that the assessee must have saved some money out of the same - AT
Notional income out of reimbursement - When the principal companies have reimbursed the expenditure, there cannot be any presumption that the assessee must have saved some money out of the same - AT
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