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...
Dishonour of Cheque - vicarious liability of Director - petitioner had resigned more than a month prior to even issuance of cheque in question - The material placed on record by the petitioner is not sterling incontrovertible material or unimpeachable material to show that petitioner was not involved either in day to day activities of the company or had no role in issuance of cheque in question - this Court does not find it a fit case to quash the summoning order - HC
Dishonour of Cheque - vicarious liability of Director - petitioner had resigned more than a month prior to even issuance of cheque in question - The material placed on record by the petitioner is not sterling incontrovertible material or unimpeachable material to show that petitioner was not involved either in day to day activities of the company or had no role in issuance of cheque in question - this Court does not find it a fit case to quash the summoning order - HC
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