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...
Denial of claim of deduction u/s 80P - The primary object as well as activities of assesse are not confined to agricultural purposes but other purposes also - against assessee. - AT
Denial of claim of deduction u/s 80P - The primary object as well as activities of assesse are not confined to agricultural purposes but other purposes also - against assessee. - AT
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