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...
Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.
Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.
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