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...
Absolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - in the absence of any prescription requiring declaration of foreign currency taken out of the country, no justification found to sustain the impugned order - AT
Absolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - in the absence of any prescription requiring declaration of foreign currency taken out of the country, no justification found to sustain the impugned order - AT
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