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...
Addition u/s 68 - exemption u/s 10(38) - allegation of bogus long term capital gain - although the appreciation is very high, the shares were traded on the National Stock Exchange and the payments and receipts were routed through the bank. - A.O. did not mention any fact as to how the claim of assessee was sham or bogus.
Addition u/s 68 - exemption u/s 10(38) - allegation of bogus long term capital gain - although the appreciation is very high, the shares were traded on the National Stock Exchange and the payments and receipts were routed through the bank. - A.O. did not mention any fact as to how the claim of assessee was sham or bogus.
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