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...
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Credit of TDS - consideration received for offshore supply of rolling stock, when no corresponding income has been offered for taxation by the assessee - The ITAT cited precedent to assert that TDS credit should be granted regardless of whether the income was directly offered for taxation, as long as TDS was deducted and deposited with the government. - The Tribunal upheld the assessee's entitlement to TDS credit and subsequent refunds, in alignment with previous rulings and provisions of the Income Tax Act.
Credit of TDS - consideration received for offshore supply of rolling stock, when no corresponding income has been offered for taxation by the assessee - The ITAT cited precedent to assert that TDS credit should be granted regardless of whether the income was directly offered for taxation, as long as TDS was deducted and deposited with the government. - The Tribunal upheld the assessee's entitlement to TDS credit and subsequent refunds, in alignment with previous rulings and provisions of the Income Tax Act.
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