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...
Brown Sugar is a residue of a manufactured product and cannot be considered as waste like Baggasse or Mother Liquor - Classification of the product would not alter the position about the applicability of Rule 6 (3)(b) of Cenvat Credit Rules - AT
Brown Sugar is a residue of a manufactured product and cannot be considered as waste like Baggasse or Mother Liquor - Classification of the product would not alter the position about the applicability of Rule 6 (3)(b) of Cenvat Credit Rules - AT
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