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...
Validity of Reopening of assessment - Sanction / Satisfaction of the proper authority u/s 151(1) - it prima facie appears that in view of the prescription of Section 151(1) by necessary implication, the "Additional Commissioner of Income Tax" would not be same as "Principal Chief Commissioner" or "Chief Commissioner" or "Principal Commissioner" or "Commissioner" of Income Tax. - the proceeding initiated against the petitioner company by issuance of notice u/s 148 is held to be not in accordance with law. - Quashed - HC
Validity of Reopening of assessment - Sanction / Satisfaction of the proper authority u/s 151(1) - it prima facie appears that in view of the prescription of Section 151(1) by necessary implication, the "Additional Commissioner of Income Tax" would not be same as "Principal Chief Commissioner" or "Chief Commissioner" or "Principal Commissioner" or "Commissioner" of Income Tax. - the proceeding initiated against the petitioner company by issuance of notice u/s 148 is held to be not in accordance with law. - Quashed - HC
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