Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Disallowance u/s 40A(3) - cash payments (in excess of ₹ 20,000 on each occasion) - purchase of its stock-in-trade (country liquor) - the relation between the assessee and vendor, both de facto and de jure, is one of "principal" and "agent" - expenses allowed - AT
Disallowance u/s 40A(3) - cash payments (in excess of ₹ 20,000 on each occasion) - purchase of its stock-in-trade (country liquor) - the relation between the assessee and vendor, both de facto and de jure, is one of "principal" and "agent" - expenses allowed - AT
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