Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to carried forward losses and depreciation is an error within the meaning of section 263 - AT
Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to carried forward losses and depreciation is an error within the meaning of section 263 - AT
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