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...
Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in the Act, and is otherwise not a relevant consideration - HC
Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in the Act, and is otherwise not a relevant consideration - HC
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