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...
Validity of reassessment u/s 147 of the Act – Income escapement – Computation of cost of construction - inclusion of cost towards common area - excess claim of expenditure - decided in favor of revenue - AT
Validity of reassessment u/s 147 of the Act – Income escapement – Computation of cost of construction - inclusion of cost towards common area - excess claim of expenditure - decided in favor of revenue - AT
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