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...
Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.
Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in view of the provisions of clause (a) of section 8 of the CGST Act, the tax liability thereof has to be determined accordingly.
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