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...
TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the contract - not liable to TDS - HC
TDS u/s 194C - transporting the employees - assessee had not assigned it to a subcontractor - The assessee had merely hired the vehicles for performing its part of the contract - not liable to TDS - HC
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