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...
Refund - unjust enrichment - The argument, that only by showing the amount in the ‘Profit & Loss Account’ as expenditure toward interest payment, cost of the product cannot go up by itself unless it is specifically infused for the said purpose is not acceptable- refund allowed.
Refund - unjust enrichment - The argument, that only by showing the amount in the ‘Profit & Loss Account’ as expenditure toward interest payment, cost of the product cannot go up by itself unless it is specifically infused for the said purpose is not acceptable- refund allowed.
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