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...
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
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