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...
TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two non-resident parties - No TDS liability - AT
TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two non-resident parties - No TDS liability - AT
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