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...
Income from sale of property - When all these factual observation are seen cumulatively, the claim of the assessee that the activity of sale of properties should be treated as business fails.
Income from sale of property - When all these factual observation are seen cumulatively, the claim of the assessee that the activity of sale of properties should be treated as business fails.
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