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...
TP Adjustment - interest on debentures invested in the Associated Enterprise (AE) - India–Mauritius tax treaty - the addition made on account of transfer pricing adjustment is unsustainable as the assessee has actually not received any interest income.
TP Adjustment - interest on debentures invested in the Associated Enterprise (AE) - India–Mauritius tax treaty - the addition made on account of transfer pricing adjustment is unsustainable as the assessee has actually not received any interest income.
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