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...
Merely because the assessee/purchaser had to pay the stamp duty as per the departmental instructions at a higher rate, that itself can not be a sufficient to hold that the actual sale consideration of the flats was more than that was mentioned in the sale agreement - AT
Merely because the assessee/purchaser had to pay the stamp duty as per the departmental instructions at a higher rate, that itself can not be a sufficient to hold that the actual sale consideration of the flats was more than that was mentioned in the sale agreement - AT
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