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...
Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments - such activities are integral to the business activity of the assessee - credit allowed.
Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business establishments - such activities are integral to the business activity of the assessee - credit allowed.
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