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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Reopening of assessment - If because of inefficiency or otherwise on the part of Revenue, the assessee is able to get some assessment order quashed, the revenue is not empowered to tax the same income by taking another route. - AT
Reopening of assessment - If because of inefficiency or otherwise on the part of Revenue, the assessee is able to get some assessment order quashed, the revenue is not empowered to tax the same income by taking another route. - AT
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