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...
Ex parte order of CIT-A - assessee had bonafide reasons for non-appearance on the scheduled date of hearing - matter restored back - In case, however, the assessee does not fully co-operate in expeditious disposal of remanded proceedings, learned CIT(A) will be at liberty to take such action, apart from disposal of appeal based on material on record, as he deems fit and proper and judicious. - AT
Ex parte order of CIT-A - assessee had bonafide reasons for non-appearance on the scheduled date of hearing - matter restored back - In case, however, the assessee does not fully co-operate in expeditious disposal of remanded proceedings, learned CIT(A) will be at liberty to take such action, apart from disposal of appeal based on material on record, as he deems fit and proper and judicious. - AT
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