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...
Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the nature of operations would not change - activities involved basic agricultural operations and therefore income thereof constitutes agriculture income. - AT
Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the nature of operations would not change - activities involved basic agricultural operations and therefore income thereof constitutes agriculture income. - AT
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