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...
Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Refund allowed - AT
Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Refund allowed - AT
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