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...
Extension of ADD - imports of soda ash - there cannot be a gap between expiry of original duties or extension of one year thereof under second proviso to Section 9A(5) and extension of period of such imposition by 5 years - Any amounts collected or obligations imposed on the basis of those notifications are declared to be without authority of law - Petition is entitled for refund.
Extension of ADD - imports of soda ash - there cannot be a gap between expiry of original duties or extension of one year thereof under second proviso to Section 9A(5) and extension of period of such imposition by 5 years - Any amounts collected or obligations imposed on the basis of those notifications are declared to be without authority of law - Petition is entitled for refund.
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