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...
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Reopening of assessment - assessee made purchases/sale which were not entered in the regular books of accounts, resulting into escapement of income - AO was justifiably within his jurisdiction under the parameter of the law to reopen the assessment - AT
Reopening of assessment - assessee made purchases/sale which were not entered in the regular books of accounts, resulting into escapement of income - AO was justifiably within his jurisdiction under the parameter of the law to reopen the assessment - AT
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