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...
Cenvat Credit - Manufactures and clears Dutiable as well as Exempted goods - In the absence of any specific provisions, the appellant is bound to reverse the credit taken - but credit to be allowed towards Rule 6(5) services - AT
Cenvat Credit - Manufactures and clears Dutiable as well as Exempted goods - In the absence of any specific provisions, the appellant is bound to reverse the credit taken - but credit to be allowed towards Rule 6(5) services - AT
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