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...
Deduction u/s 80-IB(10) - When the book result discloses the profit at 50%, the Revenue cannot doubt that the profit was exorbitant or improbable one - The profit generated by the assessee-firm is supported by the books of account maintained in the regular course of business activity.
Deduction u/s 80-IB(10) - When the book result discloses the profit at 50%, the Revenue cannot doubt that the profit was exorbitant or improbable one - The profit generated by the assessee-firm is supported by the books of account maintained in the regular course of business activity.
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