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...
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Penalty levied u/s 271C - transaction between the assessee and M/s. MMTC is on principal to principal basis and hence the assessee is not liable to deduct TDS u/s 194H/194J - No penalty - AT
Penalty levied u/s 271C - transaction between the assessee and M/s. MMTC is on principal to principal basis and hence the assessee is not liable to deduct TDS u/s 194H/194J - No penalty - AT
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