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...
Nature of payment of compensation in lieu of the non-compete agreement after retirement - whether non taxable in the hands of the assessee being a capital receipt - Non-Competition Agreement is genuine and the payment made thereunder is indeed a non-compete fee. - HC
Nature of payment of compensation in lieu of the non-compete agreement after retirement - whether non taxable in the hands of the assessee being a capital receipt - Non-Competition Agreement is genuine and the payment made thereunder is indeed a non-compete fee. - HC
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