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...
Assessee could not conduct business activity during the financial year, then also the assessee company is entitled to allowance of fixed and necessary expenses to maintain basic infrastructure of the company - AT
Assessee could not conduct business activity during the financial year, then also the assessee company is entitled to allowance of fixed and necessary expenses to maintain basic infrastructure of the company - AT
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