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 claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher Court, the issue cannot be reopened by issue of a fresh show cause notice.
Refund claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher Court, the issue cannot be reopened by issue of a fresh show cause notice.
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