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 income on account of foreign exchange fluctuation is income “derived from exports” u/s 10A - Section 10A (4) is applicable when an assessee has domestic turnover/non-eligible turnover and also eligible export turnover - HC
Whether income on account of foreign exchange fluctuation is income “derived from exports” u/s 10A - Section 10A (4) is applicable when an assessee has domestic turnover/non-eligible turnover and also eligible export turnover - HC
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