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...
Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the order is held as void ab initio - AT
Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the order is held as void ab initio - AT
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