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...
Denial of refund claim - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of account - that is not a ground for rejecting refund claim - AT
Denial of refund claim - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of account - that is not a ground for rejecting refund claim - AT
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