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...
Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income
Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income
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