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...
Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC
Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC
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