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...
Exemption u/s 10(23G) of the Act – benefit cannot be denied to the assessee/investor merely on the ground that the investee company has amalgamated/merged with another company, the process in which the assessee/investor has no role to play - AT
Exemption u/s 10(23G) of the Act – benefit cannot be denied to the assessee/investor merely on the ground that the investee company has amalgamated/merged with another company, the process in which the assessee/investor has no role to play - AT
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