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...
CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT
CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT
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