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...
The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.
The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
