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...
Interest on refund claim - duty was deposited under protest - Interest at the rate of 12% shall be paid to the respondents on the amount of duty and not on fine and penalty - SC
Interest on refund claim - duty was deposited under protest - Interest at the rate of 12% shall be paid to the respondents on the amount of duty and not on fine and penalty - SC
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