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...
There cannot be one order of assessment by AO for the same period for which the Commission would also pass the order of settlement. Accepting the contention that even if the order of assessment has been passed by the AO, his case may still be deemed to be pending since such order was not dispatched or served, would lead to a conflicting situation - HC
There cannot be one order of assessment by AO for the same period for which the Commission would also pass the order of settlement. Accepting the contention that even if the order of assessment has been passed by the AO, his case may still be deemed to be pending since such order was not dispatched or served, would lead to a conflicting situation - HC
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