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...
Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’ - Thus, Application filed under Rule 27 is admitted with additional grounds
Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’ - Thus, Application filed under Rule 27 is admitted with additional grounds
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