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...
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
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