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...
Income deemed to accrue or arise in India - PE in India - taxability of receipts from the offshore supply of escalators and elevators- India-China DTAA - the income earned by the assessee from the offshore supply of escalators and elevators to DMRCL and MMRCL is not taxable in India. - AT
Income deemed to accrue or arise in India - PE in India - taxability of receipts from the offshore supply of escalators and elevators- India-China DTAA - the income earned by the assessee from the offshore supply of escalators and elevators to DMRCL and MMRCL is not taxable in India. - AT
Note: It is a system-generated summary and is for quick reference only.
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