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 cash deposits, disallowance of claim made under Chapter-VIA and unexplained credits - the onus is on the assessee to appear before the Tribunal and substantiate its claim by producing the cogent material and documentary evidence - AT
Unexplained cash deposits, disallowance of claim made under Chapter-VIA and unexplained credits - the onus is on the assessee to appear before the Tribunal and substantiate its claim by producing the cogent material and documentary evidence - AT
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