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...
Validity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - This Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsustainable. - HC
Validity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - This Court finds that the impugned order is made in violation thereof, in view of the fact that the impugned order does not assign reason but only contains the conclusion, in other words non-speaking and thus unsustainable. - HC
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