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...
Levy of penalty - Rate of tax - Solvent Cement Solution - classification - it is a case of classification and two views are possible and at least the assessee also succeeded before the Dy. Commissioner (A) and in my view, once it is a case of classification then the penalty need not be levied - penalty set aside - HC
Levy of penalty - Rate of tax - Solvent Cement Solution - classification - it is a case of classification and two views are possible and at least the assessee also succeeded before the Dy. Commissioner (A) and in my view, once it is a case of classification then the penalty need not be levied - penalty set aside - HC
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