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...
Disallowance of Cenvat credit - Input services - Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold that the entertainment shows/promotional shows conducted by the appellants was for promotion of sale of cars alone and not for promotion of servicing of Maruti cars at their Authorised service station - AT
Disallowance of Cenvat credit - Input services - Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold that the entertainment shows/promotional shows conducted by the appellants was for promotion of sale of cars alone and not for promotion of servicing of Maruti cars at their Authorised service station - AT
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