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...
SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT
SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES" and "KILLER" without payment of duty - extended period under proviso to Section 11A(1) has been correctly invoked - AT
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