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...
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Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for recovery of the liability once the assessment order was passed and adjudicated - HC
Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for recovery of the liability once the assessment order was passed and adjudicated - HC
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