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...
Availment of CENVAT Credit - Returned goods - provision of Rule 16 does not require maintenance of any records - submission of the Revenue is based upon the statement of the employee - demand set aside - AT
Availment of CENVAT Credit - Returned goods - provision of Rule 16 does not require maintenance of any records - submission of the Revenue is based upon the statement of the employee - demand set aside - AT
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