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...
Tribunal has erred in law in upholding the deletion of the additions made by the Assessing Officer on the basis of the notebook and the Bank passbook - HC
Tribunal has erred in law in upholding the deletion of the additions made by the Assessing Officer on the basis of the notebook and the Bank passbook - HC
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