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...
Entitlement to depreciation claimed in respect of Unit-II - Non-undertaking any manufacturing activity during the AY in question - it is not the Revenue's case that the building and plant and machinery were not for the purpose of business of the Assessee - depreciation allowed - HC
Entitlement to depreciation claimed in respect of Unit-II - Non-undertaking any manufacturing activity during the AY in question - it is not the Revenue's case that the building and plant and machinery were not for the purpose of business of the Assessee - depreciation allowed - HC
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