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...
Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods by the customers - held that the 'ground rent' is nothing but interest on receivables - AT
Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods by the customers - held that the 'ground rent' is nothing but interest on receivables - AT
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