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 u/s 40(a)(ia) - Non deduction of TDS - Since the assessee’s claim that expenses were not debited to P&L account is correct, ld. CIT (A) held that there is no question of disallowance of expenses - no TDS is required to be deducted on payments made to HUDA for EDC - AT
Addition u/s 40(a)(ia) - Non deduction of TDS - Since the assessee’s claim that expenses were not debited to P&L account is correct, ld. CIT (A) held that there is no question of disallowance of expenses - no TDS is required to be deducted on payments made to HUDA for EDC - AT
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