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...
Deduction of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on rental basis - merely a eyewash to claim deduction u/s 23(3) - No deduction.
Deduction of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on rental basis - merely a eyewash to claim deduction u/s 23(3) - No deduction.
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