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...
Procedure prescribed u/s 144C - validity of draft assessment order where the AO did not attach the notice of demand - a document, which is held to be a legal nullity, cannot vitiate the assessment proceeding and the assessment order. - Decided against assessee. - AT
Procedure prescribed u/s 144C - validity of draft assessment order where the AO did not attach the notice of demand - a document, which is held to be a legal nullity, cannot vitiate the assessment proceeding and the assessment order. - Decided against assessee. - AT
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