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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Claim of deduction u/s. 80IA - Condition to employ more than ten persons - Just because such persons, were not regular employees of the assessee, would not mean that they were not employed by the assessee for the purpose of new production project.
Claim of deduction u/s. 80IA - Condition to employ more than ten persons - Just because such persons, were not regular employees of the assessee, would not mean that they were not employed by the assessee for the purpose of new production project.
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