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...
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be regarded as income - HC
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