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...
Default u/s 206C(6A) - short collection of tax at source (TCS) - goods for use in manufacturing, processing or producing articles or things. - The point of reference is furnishing of declaration by the buyer and not the month or date on which sale is affected by the assessee - AT
Default u/s 206C(6A) - short collection of tax at source (TCS) - goods for use in manufacturing, processing or producing articles or things. - The point of reference is furnishing of declaration by the buyer and not the month or date on which sale is affected by the assessee - AT
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