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...
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Penalty u/s 271(1)(c) - the addition made by the Assessing Officer was specific and assessee had concealed the income and furnished inaccurate particulars of income. - the assessee's explanation is not bonafide - levy of penalty confirmed - AT
Penalty u/s 271(1)(c) - the addition made by the Assessing Officer was specific and assessee had concealed the income and furnished inaccurate particulars of income. - the assessee's explanation is not bonafide - levy of penalty confirmed - AT
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