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...
Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete Agreement - There is no escape from the taxation of these receipts in the hands of the assessee.
Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete Agreement - There is no escape from the taxation of these receipts in the hands of the assessee.
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