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...
Assessee in default u/s 201 for not deducting tax at source u/s 192 - action of the assessee, in not deducting tax at source from conveyance allowance paid to its workmen, was based on bonafide belief - HC
Assessee in default u/s 201 for not deducting tax at source u/s 192 - action of the assessee, in not deducting tax at source from conveyance allowance paid to its workmen, was based on bonafide belief - HC
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