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...
Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other sources - AO directed to examine that, whether the assessee company was used as a vehicle to pass on the benefit to shareholders/ directors.
Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other sources - AO directed to examine that, whether the assessee company was used as a vehicle to pass on the benefit to shareholders/ directors.
Note: It is a system-generated summary and is for quick reference only.
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