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...
Addition u/s. 40(a)(ia) for failure of TDS u/s 194C - if the payees have reflected the payment in their respective Return of Income and has paid tax and fulfils the conditions stipulated u/s. 200, then no disallowance u/s. 40(a)(ia) is warranted.
Addition u/s. 40(a)(ia) for failure of TDS u/s 194C - if the payees have reflected the payment in their respective Return of Income and has paid tax and fulfils the conditions stipulated u/s. 200, then no disallowance u/s. 40(a)(ia) is warranted.
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