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...
Characterization of expenditure - expenditure incurred by way of renovation and Interior work of Stadium - assessee did not create a new asset or create a source of enduring benefit - Essentially, the expenditure was for upgradation of the existing facilities - allowed as revenue expenditure.
Characterization of expenditure - expenditure incurred by way of renovation and Interior work of Stadium - assessee did not create a new asset or create a source of enduring benefit - Essentially, the expenditure was for upgradation of the existing facilities - allowed as revenue expenditure.
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