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...
Deduction u/s 80IB(10) - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental to the assessee's claim of deduction - SLP dismissed.
Deduction u/s 80IB(10) - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental to the assessee's claim of deduction - SLP dismissed.
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