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...
Job work - supplier have not given an undertaking to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the job worker as required in terms of the said notification - benefit of notification 214/86 cannot be denied - AT
Job work - supplier have not given an undertaking to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the job worker as required in terms of the said notification - benefit of notification 214/86 cannot be denied - AT
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