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 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be proved - No TDS liability - AT
TDS u/s 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be proved - No TDS liability - AT
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