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...
Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. - AT
Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. - AT
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