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...
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Computation of book profits u/s 115JA – MAT - the assessee has made the provision for the bad debt but without written of the bad debt as per Section-36(1)(vii) of the Act - the deduction is not allowable as claimed by the assessee - HC
Computation of book profits u/s 115JA – MAT - the assessee has made the provision for the bad debt but without written of the bad debt as per Section-36(1)(vii) of the Act - the deduction is not allowable as claimed by the assessee - HC
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