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...
Provision for direct expenses - AO observed that expenditure actually not incurred during the year - mercantile system of accounting - construction activity - expenditure cannot be be disallowed merely because expected future expenses kept into mind - AT
Provision for direct expenses - AO observed that expenditure actually not incurred during the year - mercantile system of accounting - construction activity - expenditure cannot be be disallowed merely because expected future expenses kept into mind - AT
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