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...
Condonation of delay - Bar of limitation - The starting point of limitation under Section 35 was the date of communication of the order which was required to be decided with reference to the facts pleaded by the assessee. - HC
Condonation of delay - Bar of limitation - The starting point of limitation under Section 35 was the date of communication of the order which was required to be decided with reference to the facts pleaded by the assessee. - HC
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