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...
Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as revenue expenditure.
Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as revenue expenditure.
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