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...
HRA exemption u/s 10(13A) - assessee was claiming loss from self occupied property and also claiming exemption u/s.10(13A) - The whole arrangement of rent payment by the assessee to her mother is a sham transaction which was undertaken by the assessee - AT
HRA exemption u/s 10(13A) - assessee was claiming loss from self occupied property and also claiming exemption u/s.10(13A) - The whole arrangement of rent payment by the assessee to her mother is a sham transaction which was undertaken by the assessee - AT
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