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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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Interest on excess tax collected – u/s 244/a - the assessment proceedings didn’t got delayed due to the assessee's failure to submit the details before the authorities – interest allowed from the date of payment of tax - AT
Interest on excess tax collected – u/s 244/a - the assessment proceedings didn’t got delayed due to the assessee's failure to submit the details before the authorities – interest allowed from the date of payment of tax - AT
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