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...
Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the dividends declared on that - u/s 94, it is a clear case of dividend stripping - AT
Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the dividends declared on that - u/s 94, it is a clear case of dividend stripping - AT
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