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...
Interest on the inadmissible CENVAT credit - credit on capital goods - when full credit was availed instead of 50% of the credit, no interest was required to be paid where the credit taken inadvertently was not utilized.
Interest on the inadmissible CENVAT credit - credit on capital goods - when full credit was availed instead of 50% of the credit, no interest was required to be paid where the credit taken inadvertently was not utilized.
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