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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Reopening of assessment - misconception of law - assessee has not followed the due procedure which is required to be followed for the purpose of challenging the notice under section 148 of the Act and has avoided filing return on income - petition dismissed - HC
Reopening of assessment - misconception of law - assessee has not followed the due procedure which is required to be followed for the purpose of challenging the notice under section 148 of the Act and has avoided filing return on income - petition dismissed - HC
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