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...
Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - SSI Notification No.8/2001 was amende w.e.f 1st October 2001. By the said amendment, parts falling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption - said amendment is not retrospective - AT
Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - SSI Notification No.8/2001 was amende w.e.f 1st October 2001. By the said amendment, parts falling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption - said amendment is not retrospective - AT
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