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...
Penalty u/s 271B - delay in submitting audit report - AO has not given any adverse finding that it affected the proper computation of income - the breach remains a technical breach of the procedural requirement - No penalty - AT
Penalty u/s 271B - delay in submitting audit report - AO has not given any adverse finding that it affected the proper computation of income - the breach remains a technical breach of the procedural requirement - No penalty - AT
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