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...
Principles of mutuality - the assessee / society is under no obligation to return the funds to the contributors / members - concept of mutuality claimed by the assessee was rightly rejected by the Revenue. - AT
Principles of mutuality - the assessee / society is under no obligation to return the funds to the contributors / members - concept of mutuality claimed by the assessee was rightly rejected by the Revenue. - AT
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