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...
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
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