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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In an export classification dispute, the decisive criterion for distinguishing industrial salt from muriate of potash was the potassium chloride content. The test report relied on by the adjudicating authority did not state that percentage, so it did not provide the determinative basis to classify the goods as restricted fertilizer or establish misdeclaration. On that evidence, the allegation that the exported goods were muriate of potash was not proved, and the penalty for illegal export of restricted goods could not be sustained; the penalty was set aside with consequential relief.
In an export classification dispute, the decisive criterion for distinguishing industrial salt from muriate of potash was the potassium chloride content. The test report relied on by the adjudicating authority did not state that percentage, so it did not provide the determinative basis to classify the goods as restricted fertilizer or establish misdeclaration. On that evidence, the allegation that the exported goods were muriate of potash was not proved, and the penalty for illegal export of restricted goods could not be sustained; the penalty was set aside with consequential relief.
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