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...
Expenses on account of inter-connectivity charges and usage of leased line - the same is not chargeable to tax in India and as such, no tax is required to be deducted at source. - AT
Expenses on account of inter-connectivity charges and usage of leased line - the same is not chargeable to tax in India and as such, no tax is required to be deducted at source. - AT
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