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...
Availing cenvat credit while availing benefit of exemption - The reversal of Cenvat Credit on inputs used attributable to manufacture of said goods or reversal of amount equivalent to 5%/6% of the value of said goods shall amount to not taken the credit on inputs of the said goods - AT
Availing cenvat credit while availing benefit of exemption - The reversal of Cenvat Credit on inputs used attributable to manufacture of said goods or reversal of amount equivalent to 5%/6% of the value of said goods shall amount to not taken the credit on inputs of the said goods - AT
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