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...
Additional depreciation on wind mill - assessee had made a claim in the revised computation of income statement filed before completion of assessment proceedings - deduction allowed - AT
Additional depreciation on wind mill - assessee had made a claim in the revised computation of income statement filed before completion of assessment proceedings - deduction allowed - AT
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