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...
Business loss – Loss specifically covered u/s 73 of the Act – business activity of institutional stock broking in shares - losses are in the course of business and should be allowed as such u/s 28 - AT
Business loss – Loss specifically covered u/s 73 of the Act – business activity of institutional stock broking in shares - losses are in the course of business and should be allowed as such u/s 28 - AT
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