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...
Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be imposed - AT
Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be imposed - AT
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