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...
Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee
Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of four years by the Finance Act 2002 with effect from 11.05.2002 - no merit in the contention that the period of limitation cannot be applied, where the application filed by the Assessee
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