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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Management, Maintenance or Repair Services - appellant has to manage and operate the plant, machinery and other assets - the activity undertaken by appellant is not covered by the definition of MMR services - demand set aside - AT
Management, Maintenance or Repair Services - appellant has to manage and operate the plant, machinery and other assets - the activity undertaken by appellant is not covered by the definition of MMR services - demand set aside - AT
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