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...
Section 40(a)(ia) covered not only those cases where the amounts were payable but also those where it was paid.Supreme Court decision in the case of Palam Gas Services v. CIT [2017 (5) TMI 242 - SUPREME COURT].
Section 40(a)(ia) covered not only those cases where the amounts were payable but also those where it was paid.Supreme Court decision in the case of Palam Gas Services v. CIT [2017 (5) TMI 242 - SUPREME COURT].
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