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...
Assessee has failed to justify the expenses on hotels booking at New Delhi, Chochin or Kochi against “Dermacon Conference” at Hyderabad. - the disallowance of 50% of the expenses for the sales promotion u/s 37(1) was justified. - AT
Assessee has failed to justify the expenses on hotels booking at New Delhi, Chochin or Kochi against “Dermacon Conference” at Hyderabad. - the disallowance of 50% of the expenses for the sales promotion u/s 37(1) was justified. - AT
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