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...
Refund of amount deposited under protest - It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. - AT
Refund of amount deposited under protest - It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. - AT
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