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...
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
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