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...
Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim for deduction of expenses as debited in the income and expenditure account under the provisions of the Act. - AT
Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim for deduction of expenses as debited in the income and expenditure account under the provisions of the Act. - AT
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