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 deduction u/s. 80IA will be allowable on the sale proceeds of sales tax entitlement received - The principle aim of the scheme was to cover the capital outlay already made by the assessee in undertaking special modernization of its existing industry - The issue was restored for fresh adjudication - AT
Whether deduction u/s. 80IA will be allowable on the sale proceeds of sales tax entitlement received - The principle aim of the scheme was to cover the capital outlay already made by the assessee in undertaking special modernization of its existing industry - The issue was restored for fresh adjudication - AT
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