Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Allowable expenditure u/s 37(1) - commission payment - it was only required to see if the expenditure claimed to have been borne by the assessee was genuine. If the answer on this issue were in favour of the assessee, then it would be of little consequence how the recipient has dealt with the money received by him from the assessee - HC
Allowable expenditure u/s 37(1) - commission payment - it was only required to see if the expenditure claimed to have been borne by the assessee was genuine. If the answer on this issue were in favour of the assessee, then it would be of little consequence how the recipient has dealt with the money received by him from the assessee - HC
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