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...
Interest expenditure on borrowed fund advanced to its sister concern u/s 36(1)(iii) - Assessee did not give any explanation as to how there is a commercial expediency in advancing the money to sister concerns - AO to re-adjudicate the facts and details - AT
Interest expenditure on borrowed fund advanced to its sister concern u/s 36(1)(iii) - Assessee did not give any explanation as to how there is a commercial expediency in advancing the money to sister concerns - AO to re-adjudicate the facts and details - AT
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