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...
Interest paid to partners disallowed - The assessee has not furnished any evidence with reference to advancement of capital - claim of interest u/s 40(b) cannot be allowed - AT
Interest paid to partners disallowed - The assessee has not furnished any evidence with reference to advancement of capital - claim of interest u/s 40(b) cannot be allowed - AT
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