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...
Restoration of assessment order - it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong”. - HC
Restoration of assessment order - it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong”. - HC
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