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...
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Denial of input tax deduction – Bogus or false invoices – Assessing officer arrived at conclusion that input tax credit claimed by petitioner was based on false invoice even prior to extending opportunity to petitioner to prove otherwise - matter restored before AO - HC
Denial of input tax deduction – Bogus or false invoices – Assessing officer arrived at conclusion that input tax credit claimed by petitioner was based on false invoice even prior to extending opportunity to petitioner to prove otherwise - matter restored before AO - HC
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