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...
Non deduction of TDS on such lease rental payment and interest to the Noida Authority - assessee-in-default - if such tax and interest are not paid by the NOIDA, the assessee cannot be exonerated from the liability u/s 201(1) and 201(1A).
Non deduction of TDS on such lease rental payment and interest to the Noida Authority - assessee-in-default - if such tax and interest are not paid by the NOIDA, the assessee cannot be exonerated from the liability u/s 201(1) and 201(1A).
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