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...
Deduction u/s.80IC - CIT(A) has correctly applied the test of new machinery vis-à-vis old machinery in the year of the formation of the new undertaking i.e. the year one and not in the subsequent years.
Deduction u/s.80IC - CIT(A) has correctly applied the test of new machinery vis-à-vis old machinery in the year of the formation of the new undertaking i.e. the year one and not in the subsequent years.
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