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...
Valuing perquisites of the accommodation, provided to employees of the assessee society - Taxability - Employees of the society cannot be equated with the employees of the Central Government - AT
Valuing perquisites of the accommodation, provided to employees of the assessee society - Taxability - Employees of the society cannot be equated with the employees of the Central Government - AT
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