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 levied under section 272B – The assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is eligible to levy of penalty under section 272B - AT
Penalty levied under section 272B – The assessee has failed to furnish the permanent account number of one of the deductees, the assessee has defaulted and is eligible to levy of penalty under section 272B - AT
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