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...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the contract - not liable to TDS - HC
TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the contract - not liable to TDS - HC
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