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...
Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and seizure u/s 132 were satisfied nor the requisition satisfies the provisions of Section 226(3), which is the only provision enabling the IT Dept. to take over the money apart from the search and seizure - directed to refund with interest @ 10%
Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and seizure u/s 132 were satisfied nor the requisition satisfies the provisions of Section 226(3), which is the only provision enabling the IT Dept. to take over the money apart from the search and seizure - directed to refund with interest @ 10%
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