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...
TDS liability - period of limitation - proceedings u/s 201 can be initiated by the TDS office within the period of 2 years from the end of the financial year in which statement referred to in sec.200 is filed or in cases where no statement is filed, within the period of 6 years from the end of the relevant financial year - AT
TDS liability - period of limitation - proceedings u/s 201 can be initiated by the TDS office within the period of 2 years from the end of the financial year in which statement referred to in sec.200 is filed or in cases where no statement is filed, within the period of 6 years from the end of the relevant financial year - AT
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