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...
Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such exemption would confine only to that portion of the palace which is in his actual occupation - Legislature did not intend to tax portion of the “palace” by splitting it in parts - SC
Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such exemption would confine only to that portion of the palace which is in his actual occupation - Legislature did not intend to tax portion of the “palace” by splitting it in parts - SC
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