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 tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC
Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC
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