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...
Scope of the term Dealer - a public charitable trust running and maintaining a public hospital - it is not engaged in business activity and therefore, the appellant is not a dealer - HC
Scope of the term Dealer - a public charitable trust running and maintaining a public hospital - it is not engaged in business activity and therefore, the appellant is not a dealer - HC
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