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...
Trasfer pricing - CIT(A) granted the benefit of ±5% without any standard deduction - In view of legislative amendment carried out retrospectively, the assessee cannot claim any standard deduction.
Trasfer pricing - CIT(A) granted the benefit of ±5% without any standard deduction - In view of legislative amendment carried out retrospectively, the assessee cannot claim any standard deduction.
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