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...
MAT - Calculation of book profit u/s 115JB - A.O seems to have acted beyond the provisions laid down in Section 115JB and has made the adjustment to the book profits computed as per Companies Act, of the items not appearing in the explanation 1 of Section 115JB. A.O grossly erred in making the additions
MAT - Calculation of book profit u/s 115JB - A.O seems to have acted beyond the provisions laid down in Section 115JB and has made the adjustment to the book profits computed as per Companies Act, of the items not appearing in the explanation 1 of Section 115JB. A.O grossly erred in making the additions
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