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...
Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to have been validly exercised by the Assessing Officer. - HC
Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to have been validly exercised by the Assessing Officer. - HC
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