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 filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit - This appointment is not in the control of the assessee - it is not a fit case to impose the penalty u/s. 271B - AT
Penalty U/S 271B - delay in filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit - This appointment is not in the control of the assessee - it is not a fit case to impose the penalty u/s. 271B - AT
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