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...
Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)
Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)
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