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...
Disallowance of donation given to flood victim collected from the employees’ salaries - The assessee has not claimed any deduction as such from its business profit, the amount collected from the employees’ salaries does not involve element of income in the hands of assessee because the assessee has only acted as a facilitator - AT
Disallowance of donation given to flood victim collected from the employees’ salaries - The assessee has not claimed any deduction as such from its business profit, the amount collected from the employees’ salaries does not involve element of income in the hands of assessee because the assessee has only acted as a facilitator - AT
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