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...
Addition of LTCG – Surrender of tenancy rights – the working by the AO as to the long term capital gain earned by the assessee on relinquishment of tenancy right is sustainable. - AT
Addition of LTCG – Surrender of tenancy rights – the working by the AO as to the long term capital gain earned by the assessee on relinquishment of tenancy right is sustainable. - AT
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