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...
Deduction u/s 80IB - development of SEZ - authorized operation - AO does not have any jurisdiction to question the validity or the legality of authorized operations which have been approved by the BOA/Central Government - AT
Deduction u/s 80IB - development of SEZ - authorized operation - AO does not have any jurisdiction to question the validity or the legality of authorized operations which have been approved by the BOA/Central Government - AT
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