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...
Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is found that being a Government defence organisation no malafide intention can be attributed to the omissions which have occurred on the part of the noticee. - AT
Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is found that being a Government defence organisation no malafide intention can be attributed to the omissions which have occurred on the part of the noticee. - AT
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