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 of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the building for its business - AT
Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the building for its business - AT
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