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...
Unexplained money and unexplained expenses not recorded in the books of accounts u/s 69A/69C - Documents found during the search raise doubts but the same cannot be used as evidence until and unless it is supported by the corroborative material and after carrying out independent enquiries - Regarding the SMS, it does not establish that the assessee has carried out cash transactions with Venus group - revenue failed to prove the onus cast on it - AT
Unexplained money and unexplained expenses not recorded in the books of accounts u/s 69A/69C - Documents found during the search raise doubts but the same cannot be used as evidence until and unless it is supported by the corroborative material and after carrying out independent enquiries - Regarding the SMS, it does not establish that the assessee has carried out cash transactions with Venus group - revenue failed to prove the onus cast on it - AT
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