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...
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Assessment proceedings u/s 153C against assessee will survive if AO is capable of generating satisfaction for issuing notice u/s 153C even if authorization of search u/s 132 was quashed in the case of the searched person.
Assessment proceedings u/s 153C against assessee will survive if AO is capable of generating satisfaction for issuing notice u/s 153C even if authorization of search u/s 132 was quashed in the case of the searched person.
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