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...
Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is no justification for imposition of penalty u/s 271AA
Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is no justification for imposition of penalty u/s 271AA
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