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...
CENVAT credit - The petition for amalgamation was pending before the Hon’ble High Court and as such, it cannot be said that there was any suppression or mis-statement on the part of the appellant to irregularly avail the credit with any malafide intention - AT
CENVAT credit - The petition for amalgamation was pending before the Hon’ble High Court and as such, it cannot be said that there was any suppression or mis-statement on the part of the appellant to irregularly avail the credit with any malafide intention - AT
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