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...
Additional depreciation on energy meters @80% - in the first round of proceeding ITAT direct AO to allow depreciation @ 80% after verification - AO again disallow stating it as measuring instrument relying upon BIS report - non application of mind - AO failed to meet the directions of the tribunal - claim of the assessee allowed.
Additional depreciation on energy meters @80% - in the first round of proceeding ITAT direct AO to allow depreciation @ 80% after verification - AO again disallow stating it as measuring instrument relying upon BIS report - non application of mind - AO failed to meet the directions of the tribunal - claim of the assessee allowed.
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