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...
Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
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