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...
Refund - import of capital goods under EPCG scheme - the depreciation of duty paid (though it was not payable) can only reflect on his profitability and it cannot be taken as a proof that he has passed on the incidence to the foreign buyer - AT
Refund - import of capital goods under EPCG scheme - the depreciation of duty paid (though it was not payable) can only reflect on his profitability and it cannot be taken as a proof that he has passed on the incidence to the foreign buyer - AT
Note: It is a system-generated summary and is for quick reference only.