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 expenses as no activity was carried on by the assessee - a private limited company being a body corporate has to incur certain expenses to keep its status active - expenditure claimed by the assessee allowed as deduction - AT
Disallowance of expenses as no activity was carried on by the assessee - a private limited company being a body corporate has to incur certain expenses to keep its status active - expenditure claimed by the assessee allowed as deduction - AT
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