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...
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HC dismissed the writ petition challenging the show cause notice, finding no procedural irregularity in the transfer of case from faceless to jurisdictional Assessing Officer. The Court granted liberty to the petitioner to file reply to the show cause notice within two weeks, directing the first respondent to provide a 14-day personal hearing and decide the matter in accordance with law. The jurisdictional AO's notice referencing the earlier faceless AO notice was deemed sufficient to prevent confusion, rendering the petitioner's contention of perplexity baseless.
HC dismissed the writ petition challenging the show cause notice, finding no procedural irregularity in the transfer of case from faceless to jurisdictional Assessing Officer. The Court granted liberty to the petitioner to file reply to the show cause notice within two weeks, directing the first respondent to provide a 14-day personal hearing and decide the matter in accordance with law. The jurisdictional AO's notice referencing the earlier faceless AO notice was deemed sufficient to prevent confusion, rendering the petitioner's contention of perplexity baseless.
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