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...
Exemption u/s 11 - Addition on advances to sister concern instead of using the fund on the object of the Trust - The advance made to VISEA Trust therefore can be said to be out of surplus accumulated and remained at the disposal of the assessee and does not offend provisions of section 11(2) in any manner - AT
Exemption u/s 11 - Addition on advances to sister concern instead of using the fund on the object of the Trust - The advance made to VISEA Trust therefore can be said to be out of surplus accumulated and remained at the disposal of the assessee and does not offend provisions of section 11(2) in any manner - AT
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