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 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the stipulated time - AR was directed to file a chart by computing penalty from the date of making payment for both years. AO is directed to verify the same and restrict Penalty u/s.272(k)(2) to such amount as computed from date of deposit of TDS with Government. - AT
Penalty u/s 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the stipulated time - AR was directed to file a chart by computing penalty from the date of making payment for both years. AO is directed to verify the same and restrict Penalty u/s.272(k)(2) to such amount as computed from date of deposit of TDS with Government. - AT
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