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...
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TDS u/s 195 - Since the commission has been paid to nonresident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made.
TDS u/s 195 - Since the commission has been paid to nonresident agents for services rendered outside India and the same is not chargeable to tax in India under the Act - Since there is no TDS liability, no disallowance u/s 40(a)(i) can be made.
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