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...
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Exemption with respect to Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year is restricted and shall not available in case of renting of immovable property, speed post, express parcel post, life insurance and agency services, transport of goods or passengers and services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport.
Exemption with respect to Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year is restricted and shall not available in case of renting of immovable property, speed post, express parcel post, life insurance and agency services, transport of goods or passengers and services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport.
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