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...
Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment.
Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment.
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