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...
Capital gain computation - sale of old books, part of library inherited by as family members on the death Older member - Assessee failed to prove the cost of acquisition - Hence, benefit of acquisition cannot be granted.
Capital gain computation - sale of old books, part of library inherited by as family members on the death Older member - Assessee failed to prove the cost of acquisition - Hence, benefit of acquisition cannot be granted.
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