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...
Exemption u/s 54F - appellant was entitled to withdraw the amount deposited in the Capital Gains Account subject to deduction of tax applicable (TDS) to the case in hand
Exemption u/s 54F - appellant was entitled to withdraw the amount deposited in the Capital Gains Account subject to deduction of tax applicable (TDS) to the case in hand
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