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...
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Excess provision claim under the heads consultancy charges - During the negotiations with the parties the provision was made on the basis of original claim made by the parties - held as ascertained liability - deduction allowed - HC
Excess provision claim under the heads consultancy charges - During the negotiations with the parties the provision was made on the basis of original claim made by the parties - held as ascertained liability - deduction allowed - HC
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