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...
Charitable purpose - Expenses incurred outside India on account of foreign traveling - foreign travelling expenses incurred by the assessee cannot be held as application of income outside taxable territories of the assessee. - AT
Charitable purpose - Expenses incurred outside India on account of foreign traveling - foreign travelling expenses incurred by the assessee cannot be held as application of income outside taxable territories of the assessee. - AT
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