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...
Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not guilty of not disclosing fully and truly all material facts - notice quashed
Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not guilty of not disclosing fully and truly all material facts - notice quashed
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