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...
Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec. 80IA(5) cannot override Sec. 70(1) - HC
Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec. 80IA(5) cannot override Sec. 70(1) - HC
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