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...
Unexplained deposit of cash in the saving bank account of the assessee - assessee has took different stand before the CIT(A) and explained the source of deposit as received from his deceased father leaving behind the said cash alongwith the Will - To ascertain the genuineness of the Will, AO was required to verify the genuineness of the signatures of the father either from the undisputed record bearing his signature or otherwise by examination of the attesting witnesses or any other relevant material. - Matter restored back with directions - AT
Unexplained deposit of cash in the saving bank account of the assessee - assessee has took different stand before the CIT(A) and explained the source of deposit as received from his deceased father leaving behind the said cash alongwith the Will - To ascertain the genuineness of the Will, AO was required to verify the genuineness of the signatures of the father either from the undisputed record bearing his signature or otherwise by examination of the attesting witnesses or any other relevant material. - Matter restored back with directions - AT
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