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...
Taxability of minor u/s 64(1)- both the parent had died - foundational error in the order of the Tribunal is leaving the income of the Minor untaxed altogether, the error committed by the two authorities below, forgetting the provisions of Sections 159 and 160 (1) (ii) - what was apparently taxable has been let off by the Tribunal to be altogether non-taxable and that too ignoring the important provisions of the Act
Taxability of minor u/s 64(1)- both the parent had died - foundational error in the order of the Tribunal is leaving the income of the Minor untaxed altogether, the error committed by the two authorities below, forgetting the provisions of Sections 159 and 160 (1) (ii) - what was apparently taxable has been let off by the Tribunal to be altogether non-taxable and that too ignoring the important provisions of the Act
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