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...
Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of limitation is not invokable - AT
Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of limitation is not invokable - AT
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