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...
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Territorial jurisdiction to entertain suit – Since respondent was carrying on business within limits of jurisdiction of current Court through its regional office, it is not necessary to consider whether cause of action or any part thereof arose within territorial limits of current Court - HC
Territorial jurisdiction to entertain suit – Since respondent was carrying on business within limits of jurisdiction of current Court through its regional office, it is not necessary to consider whether cause of action or any part thereof arose within territorial limits of current Court - HC
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