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...
The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation of faceless assessment and appeals schemes. - CIT(J) will serve as the nodal office for all matters related to the jurisdictional High Court and coordinate with counterparts for other High Courts. Their primary responsibility is to ensure uniform enforcement of the Income-tax Act, 1961 within the jurisdiction of the respective Principal Chief Commissioners of Income-tax (Pr. CCIT).
The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation of faceless assessment and appeals schemes. - CIT(J) will serve as the nodal office for all matters related to the jurisdictional High Court and coordinate with counterparts for other High Courts. Their primary responsibility is to ensure uniform enforcement of the Income-tax Act, 1961 within the jurisdiction of the respective Principal Chief Commissioners of Income-tax (Pr. CCIT).
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