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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
TDS u/s 194H - nature of expenditure on foreign travelling of its dealers/sub-dealers - dealers and sub-dealers had purchased the goods directly from the assessee they cannot be treated as commission agents - AT
TDS u/s 194H - nature of expenditure on foreign travelling of its dealers/sub-dealers - dealers and sub-dealers had purchased the goods directly from the assessee they cannot be treated as commission agents - AT
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