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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Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless to call upon the assessee who has lost the goods imported, to pay the duty and then request for remission of the same - AT
Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless to call upon the assessee who has lost the goods imported, to pay the duty and then request for remission of the same - AT
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