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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Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and deliberate concealment of the income by the assessee therefore the appeal is required to be allowed. - AT
Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and deliberate concealment of the income by the assessee therefore the appeal is required to be allowed. - AT
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