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...
Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
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