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...
Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT
Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT
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