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...
If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which no reliance stand placed by them - AT
If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which no reliance stand placed by them - AT
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