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...
When educational institution is approved by the prescribed authority and when the assessee also applies its income for the income or accumulates the same for subsequent application, it entitled for exemption u/s 10(23C)(iiiad) - AT
When educational institution is approved by the prescribed authority and when the assessee also applies its income for the income or accumulates the same for subsequent application, it entitled for exemption u/s 10(23C)(iiiad) - AT
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