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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Claim of interest on delayed Refund - delay in grant of refund - relevant date to be computed from the date of application of refund or from the date of rectification of defect in the refund application - The adjudicatory process by no stretch of imagination can be carried on beyond three months. It is required to be concluded within three months - Interest allowed from the date of application - SC
Claim of interest on delayed Refund - delay in grant of refund - relevant date to be computed from the date of application of refund or from the date of rectification of defect in the refund application - The adjudicatory process by no stretch of imagination can be carried on beyond three months. It is required to be concluded within three months - Interest allowed from the date of application - SC
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