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...
Undue delay in granting the refund - The petitioner cannot claim any further interest or compensation over and above the statutory interest prescribed u/s 244A - having regard to long delay, the CIT shall pay cost of ₹ 1,00,000/= [rupees one lakh] to the petitioner.
Undue delay in granting the refund - The petitioner cannot claim any further interest or compensation over and above the statutory interest prescribed u/s 244A - having regard to long delay, the CIT shall pay cost of ₹ 1,00,000/= [rupees one lakh] to the petitioner.
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