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...
Valuation - inclusion of design and engineering charges - these design and engineering charges do not pertain to the plant and equipment manufactured by the appellants in their factory and sold as part of the turnkey project - AT
Valuation - inclusion of design and engineering charges - these design and engineering charges do not pertain to the plant and equipment manufactured by the appellants in their factory and sold as part of the turnkey project - AT
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