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...
Penalty - Evasion of tax - Inter state sales during the movement of goods - The petitioner has remained unsuccessful in setting out a case of it being a sale in transit from the documents. - HC
Penalty - Evasion of tax - Inter state sales during the movement of goods - The petitioner has remained unsuccessful in setting out a case of it being a sale in transit from the documents. - HC
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