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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
The HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
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