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...
Refund - Lack of documentary evidence - appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought - refund denied - AT
Refund - Lack of documentary evidence - appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought - refund denied - AT
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