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...
Increase of Turnover and tax liability – AO has not indicated as to how excess stock would affect declared turnover - Assessment Order does not indicate any basis for AO to enhance turnover by 10% - Matter to be re-adjudicated by the AO - HC
Increase of Turnover and tax liability – AO has not indicated as to how excess stock would affect declared turnover - Assessment Order does not indicate any basis for AO to enhance turnover by 10% - Matter to be re-adjudicated by the AO - HC
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