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...
Denial of refund claim - there is no evidence brought on record that assessments made on the bills of entry of the appellant were contested by filing appeals before the appropriate appellate authority - refund denied - AT
Denial of refund claim - there is no evidence brought on record that assessments made on the bills of entry of the appellant were contested by filing appeals before the appropriate appellate authority - refund denied - AT
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