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...
Levy of penalty u/s 77 for failure to comply with the audit objections - Department itself is not sure whether the appellant is guilty of failure to furnish information or failure to produce documents thus imposition of penalty cannot be imposed on flimsy and shaky evidence - AT
Levy of penalty u/s 77 for failure to comply with the audit objections - Department itself is not sure whether the appellant is guilty of failure to furnish information or failure to produce documents thus imposition of penalty cannot be imposed on flimsy and shaky evidence - AT
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