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...
Reverse charge mechanism - The payment made to ‘service providers outside the country’ does not qualify for being subject to tax under section 66A of Finance Act, 1994
Reverse charge mechanism - The payment made to ‘service providers outside the country’ does not qualify for being subject to tax under section 66A of Finance Act, 1994
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