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...
Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license
Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license
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