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...
Warehousing charges paid to C&F agents - whether were in the nature of commission liable for deduction of tax @ 10% u/s 194H or as ‘rent’ liable for deduction of tax @ 20% u/s 194I? - rightly held to be subject to deduction of tax at source u/s 194H of the Act at the rate of 10% - AT
Warehousing charges paid to C&F agents - whether were in the nature of commission liable for deduction of tax @ 10% u/s 194H or as ‘rent’ liable for deduction of tax @ 20% u/s 194I? - rightly held to be subject to deduction of tax at source u/s 194H of the Act at the rate of 10% - AT
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