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...
Unexplained income of the assessee u/s 69 - While exercising power u/s 260A we cannot consider ourselves as the Third Appellate Authority and reexamine the facts - HC
Unexplained income of the assessee u/s 69 - While exercising power u/s 260A we cannot consider ourselves as the Third Appellate Authority and reexamine the facts - HC
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