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...
Treatment of rental receipts for the purpose of Income-tax - Possession of the property was not taken by the tenant. Hence, the monies received by the assesses will not take the character of rentals - No additions - AT
Treatment of rental receipts for the purpose of Income-tax - Possession of the property was not taken by the tenant. Hence, the monies received by the assesses will not take the character of rentals - No additions - AT
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