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...
Refund of SAD - filing the refund application filed after one year from the date of import as prescribed under the said Notification is barred by limitation - AT
Refund of SAD - filing the refund application filed after one year from the date of import as prescribed under the said Notification is barred by limitation - AT
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