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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Refund of SAD - If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness - refund denied - AT
Refund of SAD - If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness - refund denied - AT
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