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...
Chargeability of interest income - interest received in the period prior to commencement of business was in the nature of capital receipt and hence was required to be set off against the pre-operative expenses / project development expenditure - AT
Chargeability of interest income - interest received in the period prior to commencement of business was in the nature of capital receipt and hence was required to be set off against the pre-operative expenses / project development expenditure - AT
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