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...
Demand of service tax - All the information available in the balance-sheet under the head 'other income' was available to the department and while issuing the second show-cause but no objection was raised by the Revenue - demand set aside on the ground of extended period of limitation.
Demand of service tax - All the information available in the balance-sheet under the head 'other income' was available to the department and while issuing the second show-cause but no objection was raised by the Revenue - demand set aside on the ground of extended period of limitation.
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