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...
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should be raised before AO.
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