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...
Condonation of delay in filing an appeal - the assessee was assisted by a team of experts/taxation heads/qualified persons, therefore, we find no merit in the claim of the assessee for condoning the delay. - AT
Condonation of delay in filing an appeal - the assessee was assisted by a team of experts/taxation heads/qualified persons, therefore, we find no merit in the claim of the assessee for condoning the delay. - AT
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