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...
Condonation of delay of 179 days - reasonable cause - assessee has accepted bonafide advice of the tax consultant who was regularly looking after its tax matters but subsequently other consultant advised for filing appeal - mistake of counsel or wrong advice by counsel constitutes reasonable cause - delay condoned
Condonation of delay of 179 days - reasonable cause - assessee has accepted bonafide advice of the tax consultant who was regularly looking after its tax matters but subsequently other consultant advised for filing appeal - mistake of counsel or wrong advice by counsel constitutes reasonable cause - delay condoned
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