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...
TDS u/s 194 - dividend distributed by the assessee did not part-take the character of interest and consequently, the assessee was not liable to deduct tax at source. - AT
TDS u/s 194 - dividend distributed by the assessee did not part-take the character of interest and consequently, the assessee was not liable to deduct tax at source. - AT
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