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...
No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further query - no penalty u/s 271AAA was leviable.
No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further query - no penalty u/s 271AAA was leviable.
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