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...
Levy of penalty - Revenue neutrality - entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to gain anything by the appellant’s adoption of lower assessable value - penalty u/s 11AC set aside
Levy of penalty - Revenue neutrality - entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to gain anything by the appellant’s adoption of lower assessable value - penalty u/s 11AC set aside
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