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...
Penalty u/s 78(5) - Evasion of duty - Mens rea - once there is a clear cut admission by the assessee himself that the bill was prepared later on, it was a clear cut case of evasion of tax and the penalty - HC
Penalty u/s 78(5) - Evasion of duty - Mens rea - once there is a clear cut admission by the assessee himself that the bill was prepared later on, it was a clear cut case of evasion of tax and the penalty - HC
Note: It is a system-generated summary and is for quick reference only.