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...
Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable
Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] is not applicable as it concerned with the law as it stood prior to the amendment of Section 43B - not allowable
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