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...
Nature damages for non-performance of the contract - amount of damages by paying the difference between the contract price and the market price - Held as business income and not as speculation income - HC
Nature damages for non-performance of the contract - amount of damages by paying the difference between the contract price and the market price - Held as business income and not as speculation income - HC
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