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...
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Registration u/s. 12AA - charitable activities or busniss activities - Sukhmani centers - society is to run on a self-sustaining basis - the assessee is undertaking business and, accordingly, is hit by the second proviso to section 2(15) - AT
Registration u/s. 12AA - charitable activities or busniss activities - Sukhmani centers - society is to run on a self-sustaining basis - the assessee is undertaking business and, accordingly, is hit by the second proviso to section 2(15) - AT
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