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...
Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded
Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded
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