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...
CENVAT credit - power plant is situated outside the factory of the production and power plant - appellants are entitled for credit in respect of the inputs used in fabrication of captive power plant - AT
CENVAT credit - power plant is situated outside the factory of the production and power plant - appellants are entitled for credit in respect of the inputs used in fabrication of captive power plant - AT
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