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...
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Addition u/s 68 - bogus LTCG - The principle of fraud can be squarely applied to the facts of the present case and principles of natural justice have no application. - the transaction of purchase and sale of shares under consideration before us is void ab-initio, this is nothing but sham, make believe and colourful device adopted with excellent paper work with intention bringing the undisclosed income into books of account. - AT
Addition u/s 68 - bogus LTCG - The principle of fraud can be squarely applied to the facts of the present case and principles of natural justice have no application. - the transaction of purchase and sale of shares under consideration before us is void ab-initio, this is nothing but sham, make believe and colourful device adopted with excellent paper work with intention bringing the undisclosed income into books of account. - AT
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