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...
Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income within the time prescribed u/s. 139(1) of the Act is not applicable for the provisions of sec. 32(2).
Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income within the time prescribed u/s. 139(1) of the Act is not applicable for the provisions of sec. 32(2).
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