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...
Only a part of the statement, favorable to the department, cannot be considered as acceptable but the entire statement has to be accepted or rejected - AT
Only a part of the statement, favorable to the department, cannot be considered as acceptable but the entire statement has to be accepted or rejected - AT
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