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...
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Capitation fee received by trust - it cannot be held that for all the assessment years the assessee received capitation fee for admission of students in the management quota. This is a perverse inference. No endeavour is made to sustain the allegation of involuntary donation - HC
Capitation fee received by trust - it cannot be held that for all the assessment years the assessee received capitation fee for admission of students in the management quota. This is a perverse inference. No endeavour is made to sustain the allegation of involuntary donation - HC
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