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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Construction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - the staff quarters meant for use by the Income Tax Department for their employees is clearly covered by the explanation “personal use” - AT
Construction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - the staff quarters meant for use by the Income Tax Department for their employees is clearly covered by the explanation “personal use” - AT
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