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...
Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure - assessment stand cancelled - AT
Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure - assessment stand cancelled - AT
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