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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the assessee in this regard - SC
No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the assessee in this regard - SC
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