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 10(23BBA) - erroneous filling of returns for A.Y. 2014-15 and 2015-16 - the petitioner firstly is an institution under HR&CE Act and Secondly, satisfies the requirement of Section 10(23BBA) is not under obligation to file return - determination of income for above AY is illegal, contrary to the statutory exemption and violation of Article 265 of Constitution of India - entitled for refund
Exemption u/s 10(23BBA) - erroneous filling of returns for A.Y. 2014-15 and 2015-16 - the petitioner firstly is an institution under HR&CE Act and Secondly, satisfies the requirement of Section 10(23BBA) is not under obligation to file return - determination of income for above AY is illegal, contrary to the statutory exemption and violation of Article 265 of Constitution of India - entitled for refund
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