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...
Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. - Decision reversed.
Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. - Decision reversed.
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