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...
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Penalty levied u/s 158BFA - inflated agricultural income - Tribunal deleted the penalty - The above tax case appeals are dismissed on account of the low tax effect. The substantial questions of law raised are left open. - HC
Penalty levied u/s 158BFA - inflated agricultural income - Tribunal deleted the penalty - The above tax case appeals are dismissed on account of the low tax effect. The substantial questions of law raised are left open. - HC
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