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...
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CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed CENVAT credit attributable to those inputs which are used for manufacturing of dutiable goods only - Credit cannot be denied by applying Rule 6 of CCR.
CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed CENVAT credit attributable to those inputs which are used for manufacturing of dutiable goods only - Credit cannot be denied by applying Rule 6 of CCR.
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