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...
Valuation of imported goods - Lighting equipment for studios - In the absence of any evidence reflecting upon the incorrect payments made to the foreign supplier, the transaction value cannot be rejected and enhanced
Valuation of imported goods - Lighting equipment for studios - In the absence of any evidence reflecting upon the incorrect payments made to the foreign supplier, the transaction value cannot be rejected and enhanced
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