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...
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Addition by invoking the provisions of Section 56(2)(viia) which is applicable from 01/06/2010 - nothing is brought on record to substantiate that the shares were transferred in the month of November 2010, on the contrary the annual return filed by the Seller of the shares clearly established that the transfer of the shares took place on 10/05/2010 - no addition
Addition by invoking the provisions of Section 56(2)(viia) which is applicable from 01/06/2010 - nothing is brought on record to substantiate that the shares were transferred in the month of November 2010, on the contrary the annual return filed by the Seller of the shares clearly established that the transfer of the shares took place on 10/05/2010 - no addition
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