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...
Written off of balance principal and interest amount of loan be treated as income in the hands of the assessee within the meaning of section 28(iv) of the Act, since the loan was taken by the assessee for business purpose during the course of regular business operation - AT
Written off of balance principal and interest amount of loan be treated as income in the hands of the assessee within the meaning of section 28(iv) of the Act, since the loan was taken by the assessee for business purpose during the course of regular business operation - AT
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