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...
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Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification No. 102/07 that SAD should initially be paid through cash - refund allowed - AT
Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification No. 102/07 that SAD should initially be paid through cash - refund allowed - AT
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