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...
Exemption u/s 11 - microfinance activity - By collecting interest at such a higher rate the assessee has deviated from its objective of doing charity - the action of the lower authorities in denying exemption u/s. 11 confirmed.
Exemption u/s 11 - microfinance activity - By collecting interest at such a higher rate the assessee has deviated from its objective of doing charity - the action of the lower authorities in denying exemption u/s. 11 confirmed.
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