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...
Levy of Interest on belated payment of tax - belated filing of returns - Once Section 24(3-A) is held to be applicable, the challenge to the impugned orders is not sustainable - the settled position is that an order is not vitiated merely because a wrong provision of law is cited therein provided the relevant statute contains an appropriate provision for such purpose. - HC
Levy of Interest on belated payment of tax - belated filing of returns - Once Section 24(3-A) is held to be applicable, the challenge to the impugned orders is not sustainable - the settled position is that an order is not vitiated merely because a wrong provision of law is cited therein provided the relevant statute contains an appropriate provision for such purpose. - HC
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