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...
Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to get his books of accounted where undisclosed business receipts of are brought to tax during the course of assessment proceedings and whereby the prescribed turnover threshold has been breached - AT
Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to get his books of accounted where undisclosed business receipts of are brought to tax during the course of assessment proceedings and whereby the prescribed turnover threshold has been breached - AT
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