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...
Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - priority for disposal of appeals in different Categories - there is neither firm directives that certain class or kinds of Appeals must be decided before a particular date, nor there is any negative implication of a particular CIT(A) not being able to do so - guidelines are directory and not mandatory.
Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - priority for disposal of appeals in different Categories - there is neither firm directives that certain class or kinds of Appeals must be decided before a particular date, nor there is any negative implication of a particular CIT(A) not being able to do so - guidelines are directory and not mandatory.
Note: It is a system-generated summary and is for quick reference only.