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...
MAT Computation u/s 115JB - Tribunal held that the capital profits on sale of land, which are credited to the capital reserves account in the balance sheet, are not to be included under the book profits for the purpose of Section 115J? - Order of tribunal sustained - HC
MAT Computation u/s 115JB - Tribunal held that the capital profits on sale of land, which are credited to the capital reserves account in the balance sheet, are not to be included under the book profits for the purpose of Section 115J? - Order of tribunal sustained - HC
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