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...
Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of interest and penalty set aside - AT
Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of interest and penalty set aside - AT
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