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...
Contribution made to Tata Steel Rural Development Society - since the major beneficiaries of the expenditure were the company’s employees, it was an item of labour welfare expenditure - AT
Contribution made to Tata Steel Rural Development Society - since the major beneficiaries of the expenditure were the company’s employees, it was an item of labour welfare expenditure - AT
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