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...
Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific - matter remanded back - AT
Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific - matter remanded back - AT
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