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...
Territorial jurisdiction to entertain suit – Since respondent was carrying on business within limits of jurisdiction of current Court through its regional office, it is not necessary to consider whether cause of action or any part thereof arose within territorial limits of current Court - HC
Territorial jurisdiction to entertain suit – Since respondent was carrying on business within limits of jurisdiction of current Court through its regional office, it is not necessary to consider whether cause of action or any part thereof arose within territorial limits of current Court - HC
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