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...
Reopening of assessment - On issuance of show cause notice by the DRI, the AO has formed an opinion about there being escapement of income of the assessee chargeable to tax - reopening sustained - HC
Reopening of assessment - On issuance of show cause notice by the DRI, the AO has formed an opinion about there being escapement of income of the assessee chargeable to tax - reopening sustained - HC
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