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...
Recovery of dues of the erstwhile owners of the property - attachment orders - The transfer took place in the year 2007. No action was taken by the department for nearly 10 years. It was only when the petitioner asked for benefit of amnesty scheme the said view was taken. Even on ground of delay, laches and inaction, the department cannot be allowed to open such old issues. - HC
Recovery of dues of the erstwhile owners of the property - attachment orders - The transfer took place in the year 2007. No action was taken by the department for nearly 10 years. It was only when the petitioner asked for benefit of amnesty scheme the said view was taken. Even on ground of delay, laches and inaction, the department cannot be allowed to open such old issues. - HC
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