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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Valuation - VAT - deduction of consideration / profit of sale of land - works contracts - construction and buildings - proper authority can probe into transactions of land dealings by the developers - said investigation or inquiry would not be necessary on vague and general grievances - HC
Valuation - VAT - deduction of consideration / profit of sale of land - works contracts - construction and buildings - proper authority can probe into transactions of land dealings by the developers - said investigation or inquiry would not be necessary on vague and general grievances - HC
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