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...
Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT
Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT
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