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...
Entitlement to the benefit granted under Section 9(1)(i) - procurement of goods for the purpose of exports - no income was derived by the assessee in India through its operations as LO in India - AT
Entitlement to the benefit granted under Section 9(1)(i) - procurement of goods for the purpose of exports - no income was derived by the assessee in India through its operations as LO in India - AT
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