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...
Penalty u/s 271(1)(c) - failure to pay tax paid on sale of property - the conduct of the assessee is bonafide which takes it out from exigibility of penalty within mandate of penalty provisions - AT
Penalty u/s 271(1)(c) - failure to pay tax paid on sale of property - the conduct of the assessee is bonafide which takes it out from exigibility of penalty within mandate of penalty provisions - AT
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