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...
Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
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