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...
Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law - HC
Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period would result in the AO assuming jurisdiction contrary to law - HC
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