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...
Exemption u/s.11 - non production of registration certificate u/s.12A - Just because documentary evidences were not furnished by the assessee cannot be the ground for denying exemption u/s. 11 of the Act to the assessee.
Exemption u/s.11 - non production of registration certificate u/s.12A - Just because documentary evidences were not furnished by the assessee cannot be the ground for denying exemption u/s. 11 of the Act to the assessee.
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