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...
Invokation of extended period of limitation - It is not tenable to contend that if the credit is taken on photocopies of the documents, extended period can automatically be invoked. - AT
Invokation of extended period of limitation - It is not tenable to contend that if the credit is taken on photocopies of the documents, extended period can automatically be invoked. - AT
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