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...
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Obligation cast on the promoter/promoter group to make yearly disclosure - the AO’s of SEBI have not considered the question as to whether the appellants are individual promoters or they constitute ‘promoter group’ under the respective Takeover Regulations. - SAT
Obligation cast on the promoter/promoter group to make yearly disclosure - the AO’s of SEBI have not considered the question as to whether the appellants are individual promoters or they constitute ‘promoter group’ under the respective Takeover Regulations. - SAT
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