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...
Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business.
Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business.
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