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...
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Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for which the shares were held by the assessee - AT
Conversion of stock in trade into capital asset - period for which the shares were held as stock in trade by the assessee is to be excluded from the total period for which the shares were held by the assessee - AT
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