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...
Joint development agreement - Valuation of the capital gain should be appropriate to adopt the FMV/asset as deemed consideration, but not cost of the construction - AT
Joint development agreement - Valuation of the capital gain should be appropriate to adopt the FMV/asset as deemed consideration, but not cost of the construction - AT
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