Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Demand of education cess - the goods in question were manufactured prior to 09.07.2004, the confirmation of demand on Education Cess along with interest and imposition of penalty on the appellant is not legally sustainable - AT
Demand of education cess - the goods in question were manufactured prior to 09.07.2004, the confirmation of demand on Education Cess along with interest and imposition of penalty on the appellant is not legally sustainable - AT
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