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 filling of ash into bulkers/tankers is a separate activity covered under cargo handling as alleged by the Revenue or it is an activity ancillary to the transportation of goods as claimed by the appellant - decided against the revenue - AT
Whether filling of ash into bulkers/tankers is a separate activity covered under cargo handling as alleged by the Revenue or it is an activity ancillary to the transportation of goods as claimed by the appellant - decided against the revenue - AT
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