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...
Non maintenance of stock register - Exemption under second sales - Keeping of a stock register by the manufacturer is of importance to verify the assessee's account for a quantitative tally of different goods attracting different rates - HC
Non maintenance of stock register - Exemption under second sales - Keeping of a stock register by the manufacturer is of importance to verify the assessee's account for a quantitative tally of different goods attracting different rates - HC
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