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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ITAT remanded the case to the AO for compliance with DRP's directive regarding transfer pricing adjustment. The tribunal acknowledged the DR's concession that the AO had not implemented the prescribed +/- 3% arm's length price adjustment under section 92C(1). The matter was restored to the AO's file to ensure proper application of the DRP's direction, specifically to grant the mandated transfer pricing adjustment within the statutorily defined percentage range.
ITAT remanded the case to the AO for compliance with DRP's directive regarding transfer pricing adjustment. The tribunal acknowledged the DR's concession that the AO had not implemented the prescribed +/- 3% arm's length price adjustment under section 92C(1). The matter was restored to the AO's file to ensure proper application of the DRP's direction, specifically to grant the mandated transfer pricing adjustment within the statutorily defined percentage range.
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