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...
Demand of interest - extension of warehousing period after the expiry - This distinguishes the case from the purview of section 72 where none of the circumstance of section 72(1) was present. - Interest is not payable - AT
Demand of interest - extension of warehousing period after the expiry - This distinguishes the case from the purview of section 72 where none of the circumstance of section 72(1) was present. - Interest is not payable - AT
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