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...
Addition u/s 40A(3) - cash payments made by the assessee to the agriculturists/farmers for purchase of land - CIT-A have found that the assessee has failed to prove the stand taken by him that the transaction took place at the place where there were no banking facilities. The aforesaid finding has been affirmed by Tribunal. - Additions confirmed - HC
Addition u/s 40A(3) - cash payments made by the assessee to the agriculturists/farmers for purchase of land - CIT-A have found that the assessee has failed to prove the stand taken by him that the transaction took place at the place where there were no banking facilities. The aforesaid finding has been affirmed by Tribunal. - Additions confirmed - HC
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