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...
Management Fees paid to its holding company - once assessee had established its case of availment of said services, disallowance on the basis that invoices were serially numbered and paid at the close of the year is not permissible
Management Fees paid to its holding company - once assessee had established its case of availment of said services, disallowance on the basis that invoices were serially numbered and paid at the close of the year is not permissible
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