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...
Nature of activity - service or sale - bottling of alcohol liquor on job-work basis - If the bottling amounts to manufacture, the Revenue’s stand that the appellant is providing taxable services to the manufacturer of the rectified spirits cannot be upheld
Nature of activity - service or sale - bottling of alcohol liquor on job-work basis - If the bottling amounts to manufacture, the Revenue’s stand that the appellant is providing taxable services to the manufacturer of the rectified spirits cannot be upheld
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