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...
TPA - ALP of umbrella of services - Non-availing of services cannot be the basis for rejecting the claim - TPO or the DRP has not stated that payment made by the assessee to its AE were not at Arm’s length.
TPA - ALP of umbrella of services - Non-availing of services cannot be the basis for rejecting the claim - TPO or the DRP has not stated that payment made by the assessee to its AE were not at Arm’s length.
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