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...
Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return - deduction claimed before completion of assessment allowed - deduction not claimed before completion of assessment disallowed - AT
Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return - deduction claimed before completion of assessment allowed - deduction not claimed before completion of assessment disallowed - AT
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