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...
Amendment of section 253. - appeals to ITAT - It is proposed to omit the said sub-sections (2A) and (3A) to do away with the filing of such appeal by the Assessing Officer. - Consequently non revenue appeal by AO before ITAT against the order of DRP u/s 144C
Amendment of section 253. - appeals to ITAT - It is proposed to omit the said sub-sections (2A) and (3A) to do away with the filing of such appeal by the Assessing Officer. - Consequently non revenue appeal by AO before ITAT against the order of DRP u/s 144C
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