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...
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Management or Business Consultant - Merger and acquisition services - import of services - Matter remanded back to lower authorities to find out the factual position as to whether the services were received by the appellant or not. - AT
Management or Business Consultant - Merger and acquisition services - import of services - Matter remanded back to lower authorities to find out the factual position as to whether the services were received by the appellant or not. - AT
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