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...
Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment assessment in respect of an assessee firm. - Claim allowed.
Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment assessment in respect of an assessee firm. - Claim allowed.
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