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...
Delay in filing the appeal before the CIT(A) for 561 days - Delay attributable to the advice of the consultant being a chartered accountant - the assessee should not be facing any hardship on account of the advice of the 3rd party, who was the expert of the subject. - AT
Delay in filing the appeal before the CIT(A) for 561 days - Delay attributable to the advice of the consultant being a chartered accountant - the assessee should not be facing any hardship on account of the advice of the 3rd party, who was the expert of the subject. - AT
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