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...
Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.
Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.
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