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...
Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the name of (non-existent entity) PHL Holdings Pvt. Ltd. and hence CIT(A) has rightly quashed the same. - AT
Validity of reopening of assessment u/s 147 - assessment order had been passed on the amalgamating company - notice u/s.148 of the Act dated 30/03/2016 was issued in the name of (non-existent entity) PHL Holdings Pvt. Ltd. and hence CIT(A) has rightly quashed the same. - AT
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