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...
Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other person referred to in section 153C shall be changed from existing two years to twenty-one months
Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other person referred to in section 153C shall be changed from existing two years to twenty-one months
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