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 271(1)(c) – Disallowance of expenses on foreign travel – assessee have not furnished any explanation nor even the primary details in support of its claim - Penalty @ 100% of the tax sought to be evaded confirmed - AT
Penalty u/s 271(1)(c) – Disallowance of expenses on foreign travel – assessee have not furnished any explanation nor even the primary details in support of its claim - Penalty @ 100% of the tax sought to be evaded confirmed - AT
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