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...
Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the assessee cannot be treated as business or profession, consequently should have been treated as exempt u/s 10(24) - AT
Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the assessee cannot be treated as business or profession, consequently should have been treated as exempt u/s 10(24) - AT
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