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 - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of the Superintendent, they paid the duty along with interest in cash and took recredit in their CENVAT credit account which is permitted in law as he is not required to pay the duty twice.
CENVAT Credit - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of the Superintendent, they paid the duty along with interest in cash and took recredit in their CENVAT credit account which is permitted in law as he is not required to pay the duty twice.
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