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...
Payment of legal and professional expenses after closer of business - since these expenses were related to the sales tax litigation and for maintaining corporate status it can be said that those were related to the business of the assessee and were rightly allowed. - AT
Payment of legal and professional expenses after closer of business - since these expenses were related to the sales tax litigation and for maintaining corporate status it can be said that those were related to the business of the assessee and were rightly allowed. - AT
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