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...
Proceedings initiated u/s 153C - payment of cash against the property - The person who has recorded BAHIs found during the course of search was not subjected to cross-examination on behalf of the assessee. Initiation of proceedings under section 153C is invalid and bad in law
Proceedings initiated u/s 153C - payment of cash against the property - The person who has recorded BAHIs found during the course of search was not subjected to cross-examination on behalf of the assessee. Initiation of proceedings under section 153C is invalid and bad in law
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