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...
Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability
Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is not an essential ingredient for attracting civil liability
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