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...
Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental to the said business - claim allowed.
Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental to the said business - claim allowed.
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