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...
Impugned properties not held as benami as title not transferred to alleged benamidars due to partial payments made. No evidence of cash infusions by beneficial owner into accounts of alleged benamidars. AT unable to interfere with order of Adjudicating Authority holding transactions regarding impugned properties not benami under PBPTA.
Impugned properties not held as benami as title not transferred to alleged benamidars due to partial payments made. No evidence of cash infusions by beneficial owner into accounts of alleged benamidars. AT unable to interfere with order of Adjudicating Authority holding transactions regarding impugned properties not benami under PBPTA.
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