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...
Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction pertaining to the said property, be determined in accordance with the decision of the High Court in the petitioner's grandmother's case - AO directed to re-do the assessment - HC
Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction pertaining to the said property, be determined in accordance with the decision of the High Court in the petitioner's grandmother's case - AO directed to re-do the assessment - HC
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