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...
Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it should be treated as revenue expenditure - AT
Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it should be treated as revenue expenditure - AT
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