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...
Penalty on the appellant who was attending to the day-to-day clearance work of the CHA - appellant has played an active role in import and diversion of imported goods - levy of penalty confirmed but reduced - AT
Penalty on the appellant who was attending to the day-to-day clearance work of the CHA - appellant has played an active role in import and diversion of imported goods - levy of penalty confirmed but reduced - AT
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