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...
Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory was not provided to him - dditions have been made without following the due process of law and principles of natural justice - No additions - AT
Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory was not provided to him - dditions have been made without following the due process of law and principles of natural justice - No additions - AT
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