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 u/s 271D in respect of section 269SS - The source of funds of the creditors was not from the Bank and introduction of black money cannot be ruled out - no proof was furnished regarding earnings of agricultural income by the creditors - HC
Penalty u/s 271D in respect of section 269SS - The source of funds of the creditors was not from the Bank and introduction of black money cannot be ruled out - no proof was furnished regarding earnings of agricultural income by the creditors - HC
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