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...
LTCG - Deduction claimed u/s 54F - joint ownership of the assessee - divergent views of the Courts are available as regards the meaning of the term ‘own’ - joint ownership of the assessee, in the present case, in 2 residential Flats on the date of transfer of original capital asset will not disentitled the assessee from claiming relief under section 54F. - AT
LTCG - Deduction claimed u/s 54F - joint ownership of the assessee - divergent views of the Courts are available as regards the meaning of the term ‘own’ - joint ownership of the assessee, in the present case, in 2 residential Flats on the date of transfer of original capital asset will not disentitled the assessee from claiming relief under section 54F. - AT
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