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...
Disallowance of commission expenses - income from providing accommodation entries - Weightage rate of commission - the objections of the assessee that commission expenses were paid for getting purchase bills etc. need to be considered in the light of the documents seized from its premises - AT
Disallowance of commission expenses - income from providing accommodation entries - Weightage rate of commission - the objections of the assessee that commission expenses were paid for getting purchase bills etc. need to be considered in the light of the documents seized from its premises - AT
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