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 logo charges - revenue v/s capital expenditure - Usage of logo by the assessee is only for displaying it on the product manufactured i.e. rubber contraceptives. That too, for a limited period as in lieu of payment @ 2% of the gross sales - allowed as revenue expenditure - AT
Payment of logo charges - revenue v/s capital expenditure - Usage of logo by the assessee is only for displaying it on the product manufactured i.e. rubber contraceptives. That too, for a limited period as in lieu of payment @ 2% of the gross sales - allowed as revenue expenditure - AT
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