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...
TDS u/s 194H - disallowance of salary expenditure by treating it as commission paid for selling goods - When the assessee had furnished the details of the payment to his employees it cannot be simply rejected without verifying the facts.
TDS u/s 194H - disallowance of salary expenditure by treating it as commission paid for selling goods - When the assessee had furnished the details of the payment to his employees it cannot be simply rejected without verifying the facts.
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