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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Addition on account of expenses claimed against income received from the BCCI - Since the assessee himself has claimed certain income earned from other sources and claimed set off of expenditure incurred for earning such income, it was incumbent upon the assessee to furnish supporting evidence qua its claim for expenditure. - AT
Addition on account of expenses claimed against income received from the BCCI - Since the assessee himself has claimed certain income earned from other sources and claimed set off of expenditure incurred for earning such income, it was incumbent upon the assessee to furnish supporting evidence qua its claim for expenditure. - AT
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