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...
Product registration and filing fee - If the non-resident has not rendered any services in India, or the amount paid is not taxable in India, provisions of section 195 does not apply - AT
Product registration and filing fee - If the non-resident has not rendered any services in India, or the amount paid is not taxable in India, provisions of section 195 does not apply - AT
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