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...
Reassessment notices issued to deceased assessees are invalid because the legal-representative provisions permit either continuation of proceedings started during the assessee's lifetime or fresh proceedings directly against the legal representative; they do not permit a notice to be issued in the deceased person's name and later continued against an heir. Consequently, reassessment founded on such a notice is unsustainable and must be quashed. Where jurisdiction fails at the notice stage, challenges to the underlying additions need not be adjudicated and remain open.
Reassessment notices issued to deceased assessees are invalid because the legal-representative provisions permit either continuation of proceedings started during the assessee's lifetime or fresh proceedings directly against the legal representative; they do not permit a notice to be issued in the deceased person's name and later continued against an heir. Consequently, reassessment founded on such a notice is unsustainable and must be quashed. Where jurisdiction fails at the notice stage, challenges to the underlying additions need not be adjudicated and remain open.
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