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 the deduction u/s 54F - the assessee has entered into both types of agreement i.e.both purchase and construction and both these are essentially running concomitantly. - Benefit of exemption allowed to assessee.
Disallowing the deduction u/s 54F - the assessee has entered into both types of agreement i.e.both purchase and construction and both these are essentially running concomitantly. - Benefit of exemption allowed to assessee.
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