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...
TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two non-resident parties - No TDS liability - AT
TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two non-resident parties - No TDS liability - AT
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