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 u/s 271(1)(c) - limitation period u/s 275(1)(a) - limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial) - penalty order in the present case to be barred by limitation
Penalty u/s 271(1)(c) - limitation period u/s 275(1)(a) - limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial) - penalty order in the present case to be barred by limitation
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