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...
Addition of general expenses being 10% of the general expenses - failure of the assessee company to produce the documentary evidences, bills etc. - the disallowance of 10% of general expenses is quite reasonable - AT
Addition of general expenses being 10% of the general expenses - failure of the assessee company to produce the documentary evidences, bills etc. - the disallowance of 10% of general expenses is quite reasonable - AT
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