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...
Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.
Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.
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