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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The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT
The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT
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