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...
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Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral Trust’ is covered by the word “indirectly” and qualified for the deduction u/s 80GGB of the Act for the year under consideration - AT
Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral Trust’ is covered by the word “indirectly” and qualified for the deduction u/s 80GGB of the Act for the year under consideration - AT
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