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...
Imposition of penalty - the employee of the appellant company was involved in fraudulent act for his personal gain. - penalty imposed on the appellant company set aside while confirmed the interest liability - AT
Imposition of penalty - the employee of the appellant company was involved in fraudulent act for his personal gain. - penalty imposed on the appellant company set aside while confirmed the interest liability - AT
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