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...
AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
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