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...
Condonation of delay of 19 years in filing an appeal - Recovery of penalty - The present appeal is barred by time as the same has been filed after the expiry of more than 19 years and that too without seeking condonation - appeal dismissed. - AT
Condonation of delay of 19 years in filing an appeal - Recovery of penalty - The present appeal is barred by time as the same has been filed after the expiry of more than 19 years and that too without seeking condonation - appeal dismissed. - AT
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