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...
Disallowance of depreciation - revenue doubts existence of plant and machinery - assessee has neither able to substantiate by way of any agreements entered into by it, with parties to which plant and machinery has been released on hire purchase nor able to establish existence of plant and machinery by way of corroborative evidences - no depreciation
Disallowance of depreciation - revenue doubts existence of plant and machinery - assessee has neither able to substantiate by way of any agreements entered into by it, with parties to which plant and machinery has been released on hire purchase nor able to establish existence of plant and machinery by way of corroborative evidences - no depreciation
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