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...
Nature of land - merely because the peculiar situation of the land near the sea side or stony side of the sea and that they never shown agriculture income out of it, it cannot be held that the land in question is not agriculture land - HC
Nature of land - merely because the peculiar situation of the land near the sea side or stony side of the sea and that they never shown agriculture income out of it, it cannot be held that the land in question is not agriculture land - HC
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