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 - receipt of sponsorship income from India and abroad - commercial receipts - there is there is no proper justification for denying the exemption and the Proviso of section 2(15) is not attracted in this case
Exemption u/s 11 - receipt of sponsorship income from India and abroad - commercial receipts - there is there is no proper justification for denying the exemption and the Proviso of section 2(15) is not attracted in this case
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