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...
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
Change of Private Limited company to Limited liability partnership firm - succession to business - Disallowance of expenses - non filing of return for proper period and not in appropriate status is not at all a procedural mistake, it is quite substantial mistake. - AO directed to examine the issue as per law without being influenced by other observation of the Ld.CIT(A) - AT
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