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...
Estimation of net profit @ 8% of gross turnover cannot be said to be unjustified - However, the salary of the partners and interest of the partner’s capital account cannot be clubbed in such addition.
Estimation of net profit @ 8% of gross turnover cannot be said to be unjustified - However, the salary of the partners and interest of the partner’s capital account cannot be clubbed in such addition.
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