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...
Bad debts - assessee was entitled to, as dividend from another company, which was returned as income on receipt of a cheque, which subsequently got dishonoured - ITAT correctly allowed the claim.
Bad debts - assessee was entitled to, as dividend from another company, which was returned as income on receipt of a cheque, which subsequently got dishonoured - ITAT correctly allowed the claim.
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