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...
Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as contemplated u/s 149 - The process of issue of notice will be completed only when the envelope containing the notice is handed over to the Postal Authorities - AT
Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as contemplated u/s 149 - The process of issue of notice will be completed only when the envelope containing the notice is handed over to the Postal Authorities - AT
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