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...
Benami transactions - receipt of advance salary - reliance on mere statements - These statements only disclose a receipt of cash. This is insufficient to construe the existence of a “benami” transaction.
Benami transactions - receipt of advance salary - reliance on mere statements - These statements only disclose a receipt of cash. This is insufficient to construe the existence of a “benami” transaction.
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