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...
Commercial Training and Coaching Services - Assessee contends that they are charitable institute - retrospective amendment - demands raised beyond the limitation period are liable to be set aside - AT
Commercial Training and Coaching Services - Assessee contends that they are charitable institute - retrospective amendment - demands raised beyond the limitation period are liable to be set aside - AT
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