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...
Unexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses conducted by the group - Additions only on the basis of entries in a diary without any corroborative evidence cannot be held to be justified - AT
Unexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses conducted by the group - Additions only on the basis of entries in a diary without any corroborative evidence cannot be held to be justified - AT
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