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...
Reopening of assessment - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if any, to the notice - This failure on the part of AO is in violation of the principles of natural justice - AT
Reopening of assessment - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if any, to the notice - This failure on the part of AO is in violation of the principles of natural justice - AT
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