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...
CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT
CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT
Note: It is a system-generated summary and is for quick reference only.