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...
Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
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