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...
Addition on account of advances written off - whether allowable u/s. 37 - the advances were given in the course of business and accordingly the same is eligible for deduction - AT
Addition on account of advances written off - whether allowable u/s. 37 - the advances were given in the course of business and accordingly the same is eligible for deduction - AT
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