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...
Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT
Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT
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