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...
GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in manufacturing activity. - AT
GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in manufacturing activity. - AT
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