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...
Expenditure on FCCB and debenture issue - The expenses in connection with public issue of shares or debentures of the company are allowable - QIB expenditure can be treated as revenue expenditure and eligible for deduction under section 35D - AT
Expenditure on FCCB and debenture issue - The expenses in connection with public issue of shares or debentures of the company are allowable - QIB expenditure can be treated as revenue expenditure and eligible for deduction under section 35D - AT
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