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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Whether the Soya Gum which was settled at the bottom of the storage tank along with some oil and the separation of that oil from the said sludge by the process of decantation/filteration so to recover some crude oil, which was sold by the assessee as recovered oil can be said to be the result of any manufacture or not - held no - AT
Whether the Soya Gum which was settled at the bottom of the storage tank along with some oil and the separation of that oil from the said sludge by the process of decantation/filteration so to recover some crude oil, which was sold by the assessee as recovered oil can be said to be the result of any manufacture or not - held no - AT
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