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...
Personal Penalty under Rule 26 - department could not bring out that he was looking after the day to day working of the factory and they could not bring out any knowledge on the part of the appellant in the shortage found in the factory. - Penalty waived - AT
Personal Penalty under Rule 26 - department could not bring out that he was looking after the day to day working of the factory and they could not bring out any knowledge on the part of the appellant in the shortage found in the factory. - Penalty waived - AT
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