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...
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Depreciation on residential property - AO directed to allow depreciation as claimed by the assessee on residential premises, but verify the fact with regard to deduction claimed u/s 24(a) - In case, the assessee claimed deduction u/s 24(a), then the same needs to be disallowed.
Depreciation on residential property - AO directed to allow depreciation as claimed by the assessee on residential premises, but verify the fact with regard to deduction claimed u/s 24(a) - In case, the assessee claimed deduction u/s 24(a), then the same needs to be disallowed.
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