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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Cenvat Credit - various iron and steel items used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - prima facie case is against the assessee - AT
Cenvat Credit - various iron and steel items used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - prima facie case is against the assessee - AT
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