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...
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Non deduction of tds - payee has filed the return and paid the taxes - There might not have been any loss to the revenue in terms of tax but the revenue have to be compensated for the delay in payment of taxes to the exchequer. The charging of interest u/s 201(1A) since is mandatory - AT
Non deduction of tds - payee has filed the return and paid the taxes - There might not have been any loss to the revenue in terms of tax but the revenue have to be compensated for the delay in payment of taxes to the exchequer. The charging of interest u/s 201(1A) since is mandatory - AT
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