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...
Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid but claimed that expenses in the earlier years - Assesseee failed to prove the genuineness - additions confirmed - AT
Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid but claimed that expenses in the earlier years - Assesseee failed to prove the genuineness - additions confirmed - AT
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