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...
Availability of an appellate remedy under the Customs Act requires parties challenging orders-in-original to pursue the statutory appeal rather than seek writ relief on the merits. Attached bank accounts may be released pending that appeal where Revenue is secured through appropriation of the statutory pre-deposit from the attached funds and an unconditional bank guarantee for the remaining demand. On fulfilment of both conditions, the accounts may be operated to enable business continuity; failure to file the appeal or provide the required security permits appropriation of the entire amount due.
Availability of an appellate remedy under the Customs Act requires parties challenging orders-in-original to pursue the statutory appeal rather than seek writ relief on the merits. Attached bank accounts may be released pending that appeal where Revenue is secured through appropriation of the statutory pre-deposit from the attached funds and an unconditional bank guarantee for the remaining demand. On fulfilment of both conditions, the accounts may be operated to enable business continuity; failure to file the appeal or provide the required security permits appropriation of the entire amount due.
Note: It is a system-generated summary and is for quick reference only.
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