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...
Confirmation of Demand – Self Assessment – Commissioner (A) has confirmed the demand only on the ground that such investigation/verification was not taken up by the lower authorities - demand set aside - AT
Confirmation of Demand – Self Assessment – Commissioner (A) has confirmed the demand only on the ground that such investigation/verification was not taken up by the lower authorities - demand set aside - AT
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