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...
Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - the assessee itself need not impart education to the students and it need not be necessarily school or college for the claim of benefit - AT
Claim of benefit u/s 10(23C)(iiiab) - Activity educational or not - the assessee itself need not impart education to the students and it need not be necessarily school or college for the claim of benefit - AT
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