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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Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the suppliers had not brought their books of accounts during the course of summons proceeding, the assessee could not be faulted with - AT
Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the suppliers had not brought their books of accounts during the course of summons proceeding, the assessee could not be faulted with - AT
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