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...
CENVAT Credit - appellant being confused about the impugned goods to be capital goods or inputs - Availing the said credit qua inputs at two different stage does not disentitle the appellant to avail the same.
CENVAT Credit - appellant being confused about the impugned goods to be capital goods or inputs - Availing the said credit qua inputs at two different stage does not disentitle the appellant to avail the same.
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