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...
Capital gain - transfer of capital asset - change of the physical characteristics of the land from agricultural to non-agricultural - JDA was finally cancelled - undisputedly agricultural activities are being undertaken on the disputed land till date - Not liable to capital gain tax - AT
Capital gain - transfer of capital asset - change of the physical characteristics of the land from agricultural to non-agricultural - JDA was finally cancelled - undisputedly agricultural activities are being undertaken on the disputed land till date - Not liable to capital gain tax - AT
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