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...
Dishonour of Cheque - existence of legally recoverable debt or liability - The accused has failed to establish his defence even on preponderance of probability, therefore, there was no occasion to shift onus of proof on the complainant to establish existence of legally recoverable debt or liability. - HC
Dishonour of Cheque - existence of legally recoverable debt or liability - The accused has failed to establish his defence even on preponderance of probability, therefore, there was no occasion to shift onus of proof on the complainant to establish existence of legally recoverable debt or liability. - HC
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