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...
Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - credit of entire TDS credit allowed to assessee - HC
Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - credit of entire TDS credit allowed to assessee - HC
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