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...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - The proceedings which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are liable to be set aside. - HC
Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - The proceedings which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are liable to be set aside. - HC
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