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...
Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner - HC
Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court - Penalty cannot be recovered from the petitioner - HC
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