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...
Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common facility/ property. There is difference between anything done in relation to ‘renting of immovable property service’ and anything done in relation to ‘immovable property’ per-se, which is in common domain.
Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common facility/ property. There is difference between anything done in relation to ‘renting of immovable property service’ and anything done in relation to ‘immovable property’ per-se, which is in common domain.
Note: It is a system-generated summary and is for quick reference only.