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...
Denial of claim of deduction u/s 54F of the Act – Construction completed prior to sale of original asset - matter remanded back for re-verification of facts - AT
Denial of claim of deduction u/s 54F of the Act – Construction completed prior to sale of original asset - matter remanded back for re-verification of facts - AT
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