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...
Valautaion of imported goods - coating plant - by no stretch of imagination can it be concluded that the payment of US$2 million was a condition for the sale of the coating plant by the supplier to the Respondent - cost not includible in the transaction value of the imported goods.
Valautaion of imported goods - coating plant - by no stretch of imagination can it be concluded that the payment of US$2 million was a condition for the sale of the coating plant by the supplier to the Respondent - cost not includible in the transaction value of the imported goods.
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