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...
Levy of Surcharge and education cess - MAT credit u/s 115JJA - MAT credit should first be reduced from the tax payable and thereafter on the residual amount the surcharge and education cess be levied - AT
Levy of Surcharge and education cess - MAT credit u/s 115JJA - MAT credit should first be reduced from the tax payable and thereafter on the residual amount the surcharge and education cess be levied - AT
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