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...
Difference in receipts shown as per books of accounts and as per AS-26 - assessee has submitted the reconciliation statements as well explaining the reasons for difference - The assessee has discharged its primary onus/burden and the assessee could not be asked to do impossible.
Difference in receipts shown as per books of accounts and as per AS-26 - assessee has submitted the reconciliation statements as well explaining the reasons for difference - The assessee has discharged its primary onus/burden and the assessee could not be asked to do impossible.
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