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...
Penalty non leviable u/s 271(1)(c) if the income disclosed in the Return and the income assessed is nil - even after addition there is no positive income - penalty is to be set aside - SC
Penalty non leviable u/s 271(1)(c) if the income disclosed in the Return and the income assessed is nil - even after addition there is no positive income - penalty is to be set aside - SC
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