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...
Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT
Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the assessee as well as the A.O. cannot make any claim which is not a consequence of the search action in case of unabated assessment. - AT
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