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...
Eligibility for exemption under S.11 denied - there being no material brought on record by the Assessing Officer to indicate that the salary paid is unreasonable or excessive, no disallowance within the purview of S.13(1)(c)- AT
Eligibility for exemption under S.11 denied - there being no material brought on record by the Assessing Officer to indicate that the salary paid is unreasonable or excessive, no disallowance within the purview of S.13(1)(c)- AT
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