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...
Reassessment u/s 147 – the assessee himself appears to have claimed that the construction was spread over to 2-3 years - reopening of assessment is a natural consequence of the claim for spread over - HC
Reassessment u/s 147 – the assessee himself appears to have claimed that the construction was spread over to 2-3 years - reopening of assessment is a natural consequence of the claim for spread over - HC
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