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...
Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is no case of construction of residential complex as defined under the statute.
Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is no case of construction of residential complex as defined under the statute.
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