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...
Addition u/s 69C - the assessee had discharged the initial burden. It was duty of the AO to rebut the evidences produced by the assessee. But, he did not bring anything on record. - the FAA had rightly held that the provisions of section 69C cannot be invoked for bogus purchases - AT
Addition u/s 69C - the assessee had discharged the initial burden. It was duty of the AO to rebut the evidences produced by the assessee. But, he did not bring anything on record. - the FAA had rightly held that the provisions of section 69C cannot be invoked for bogus purchases - AT
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