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...
Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011 - Contention of the appellant that there is no intention to evade the payment of duty is not tenable - redemption fine and penalty confirmed but reduced - AT
Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011 - Contention of the appellant that there is no intention to evade the payment of duty is not tenable - redemption fine and penalty confirmed but reduced - AT
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