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...
CENVAT credit on construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - the demand for extended period cannot be sustained. - AT
CENVAT credit on construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - the demand for extended period cannot be sustained. - AT
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