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...
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When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of one assessee - demand is barred by limitation.
When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of one assessee - demand is barred by limitation.
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