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...
Jurisdiction - CESTAT - Nothing is placed on record to suggest that, the single member passing the impugned was duly authorized by the President of CESTAT to hear and adjudicate the matter, sitting singly. In absence such authorization under Section 129C(4) of the Act of 1962, I am afraid that, the singe member had jurisdiction to decide the case and pronounce the impugned order.
Jurisdiction - CESTAT - Nothing is placed on record to suggest that, the single member passing the impugned was duly authorized by the President of CESTAT to hear and adjudicate the matter, sitting singly. In absence such authorization under Section 129C(4) of the Act of 1962, I am afraid that, the singe member had jurisdiction to decide the case and pronounce the impugned order.
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