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...
Exemption u/s 10(23C)(vi) r.w.s. 11 - When the assessee’s activities or the purposes are considered as existing for purposes of profit, its claim u/s 11 that it is existing for “charitable purposes” within the scope of section 2(15) of the Act also fails both the ays.
Exemption u/s 10(23C)(vi) r.w.s. 11 - When the assessee’s activities or the purposes are considered as existing for purposes of profit, its claim u/s 11 that it is existing for “charitable purposes” within the scope of section 2(15) of the Act also fails both the ays.
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