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...
Addition u/s 68 - allegation that assessee has introduced cash in the form of share capital thorough the racket of entry provider - the documentary evidence produced by the assessee cannot be ignored or rejected - no additions - AT
Addition u/s 68 - allegation that assessee has introduced cash in the form of share capital thorough the racket of entry provider - the documentary evidence produced by the assessee cannot be ignored or rejected - no additions - AT
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