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...
Validity of direction of special audit – AO was justified in holding that the interest of the revenue had to be protected by ordering a special audit - HC
Validity of direction of special audit – AO was justified in holding that the interest of the revenue had to be protected by ordering a special audit - HC
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