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...
Services of supply of tangible goods - adjudicating authority held that the transit mixtures are kept at the disposal of the readymix concrete manufacturers hence there is a supply of tangible goods. - prima facie case is in favor of assessee - AT
Services of supply of tangible goods - adjudicating authority held that the transit mixtures are kept at the disposal of the readymix concrete manufacturers hence there is a supply of tangible goods. - prima facie case is in favor of assessee - AT
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