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...
Accrual of income - termination of contract - method of accounting - if there is uncertainty with regard to the collection of amount then recognition of said amount should be deferred in the books of account. - AT
Accrual of income - termination of contract - method of accounting - if there is uncertainty with regard to the collection of amount then recognition of said amount should be deferred in the books of account. - AT
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