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...
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Income from sale of property - When all these factual observation are seen cumulatively, the claim of the assessee that the activity of sale of properties should be treated as business fails.
Income from sale of property - When all these factual observation are seen cumulatively, the claim of the assessee that the activity of sale of properties should be treated as business fails.
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