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...
Charitable activity - eligibility for registration u/s 12AA - commissioner considering all the factual aspects recorded his dis-satisfaction u/s 12AA(1). Tribunal requires to pass speaking order to give a factual finding as to how the Commissioner erred in appreciating the materials placed before him - Matter restored before ITAT
Charitable activity - eligibility for registration u/s 12AA - commissioner considering all the factual aspects recorded his dis-satisfaction u/s 12AA(1). Tribunal requires to pass speaking order to give a factual finding as to how the Commissioner erred in appreciating the materials placed before him - Matter restored before ITAT
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