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...
Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2) notice is a fatal defect, not curable u/s 292B. Assessee's request to treat return filed u/s 139(1) as response to notice u/s 148 does not cure the defect. Assessment order is unsustainable, appeal allowed.
Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2) notice is a fatal defect, not curable u/s 292B. Assessee's request to treat return filed u/s 139(1) as response to notice u/s 148 does not cure the defect. Assessment order is unsustainable, appeal allowed.
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