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...
Determination of value of assets transferred on Demerger / Succession - actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, is the written down value of the holding company.
Determination of value of assets transferred on Demerger / Succession - actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, is the written down value of the holding company.
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