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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The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
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