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...
Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted voluntarily to the dept. - there was no intention to evade tax hence no penalty
Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted voluntarily to the dept. - there was no intention to evade tax hence no penalty
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