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...
Taxation of capital gain - claim of reduced rate of tax @10% was not made in the return of income - the assessee is eligible to be taxed at the reduced rate of 10% in respect of the aforesaid capital gains, even if such claim was not made in the return of income - AT
Taxation of capital gain - claim of reduced rate of tax @10% was not made in the return of income - the assessee is eligible to be taxed at the reduced rate of 10% in respect of the aforesaid capital gains, even if such claim was not made in the return of income - AT
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