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...
Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral Trust’ is covered by the word “indirectly” and qualified for the deduction u/s 80GGB of the Act for the year under consideration - AT
Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral Trust’ is covered by the word “indirectly” and qualified for the deduction u/s 80GGB of the Act for the year under consideration - AT
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