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...
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Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account - no evidence that assessee has provided marketing services - demand of service tax set aside - AT
Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account - no evidence that assessee has provided marketing services - demand of service tax set aside - AT
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