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...
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Import of Gold granules (non-monetary) - gold granules were neither imported on a consignment basis nor on a credit basis - The importer/appellant paid an advance payment through bank Letter of Credit/Swift - the contention that the Appellants are prohibited from importing gold granules, is not legally sustainable
Import of Gold granules (non-monetary) - gold granules were neither imported on a consignment basis nor on a credit basis - The importer/appellant paid an advance payment through bank Letter of Credit/Swift - the contention that the Appellants are prohibited from importing gold granules, is not legally sustainable
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