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...
Disallowance of office expenses - inflation of expenditure cannot be ruled out - Without maintaining any books or record, the assessee is claiming 60 per cent. as expenditure - AO has rightly restricted the expenditure to 40% of the gross receipts - AT
Disallowance of office expenses - inflation of expenditure cannot be ruled out - Without maintaining any books or record, the assessee is claiming 60 per cent. as expenditure - AO has rightly restricted the expenditure to 40% of the gross receipts - AT
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