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...
TDS on interest - interest incomes are not liable to be taxed in view of the Registration u/s 12AA - When the interest income is not liable for taxation, there is no obligation on the part of the assessee bank to make deduction of tax at source. - AT
TDS on interest - interest incomes are not liable to be taxed in view of the Registration u/s 12AA - When the interest income is not liable for taxation, there is no obligation on the part of the assessee bank to make deduction of tax at source. - AT
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