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...
Offence under FEMA - Eligible charge against petitioner in SCN - repatriation of sale proceeds to person resident outside India and that acquisition and transfer of immovable property by her heirs residing outside India - It is essential for a show cause notice to indicate the precise scope of the notice and also to indicate the points on which the recipient of the show cause notice give a reply. - HC
Offence under FEMA - Eligible charge against petitioner in SCN - repatriation of sale proceeds to person resident outside India and that acquisition and transfer of immovable property by her heirs residing outside India - It is essential for a show cause notice to indicate the precise scope of the notice and also to indicate the points on which the recipient of the show cause notice give a reply. - HC
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