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 of gift expenses and Diwali Gift expenses u/s 37 (1) - gift for the person who are not connected with the business of the assessee - CIT (A) was justified in restricting the disallowance to 35% of claim.
Disallowing of gift expenses and Diwali Gift expenses u/s 37 (1) - gift for the person who are not connected with the business of the assessee - CIT (A) was justified in restricting the disallowance to 35% of claim.
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