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...
Valuation - Undervaluation of goods - It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. - Tribunal has, therefore, rightly absolved the assessee of any liability - SC
Valuation - Undervaluation of goods - It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assessee. - Tribunal has, therefore, rightly absolved the assessee of any liability - SC
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