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...
Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT
Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure entitled for depreciation and balance 35% as revenue expenditure. - AT
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