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...
Deduction u/s 80IA - only because the assessee could not e-file the form no. 10CCB along with the return of income, the assessee cannot be denied the benefit of section 80IA.
Deduction u/s 80IA - only because the assessee could not e-file the form no. 10CCB along with the return of income, the assessee cannot be denied the benefit of section 80IA.
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