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 of cash deposit made into the bank account during demonetization period - Addition made in the hands of the assessee is not justified, since the said deposits have been made from the cash balance available in the books of account. - AT
Addition of cash deposit made into the bank account during demonetization period - Addition made in the hands of the assessee is not justified, since the said deposits have been made from the cash balance available in the books of account. - AT
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