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...
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Commercial Training & Coaching - In the absence of any evidence which would indicate that the training imparted by the respondent does not enable the trainee to 'seek employment or undertake self employment, exemption cannot be denied. - AT
Commercial Training & Coaching - In the absence of any evidence which would indicate that the training imparted by the respondent does not enable the trainee to 'seek employment or undertake self employment, exemption cannot be denied. - AT
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