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...
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Stay of all the recovery proceedings - addition of dividend as per section 2(22) as consideration paid by the appellant for purchase of its own shares from the shareholders - Scheme was approved by this Court - interim relief granted partly - HC
Stay of all the recovery proceedings - addition of dividend as per section 2(22) as consideration paid by the appellant for purchase of its own shares from the shareholders - Scheme was approved by this Court - interim relief granted partly - HC
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