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...
Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which has been done only on July 1, 2014 - hence definition so given to the word "market value" is not clarificatory and can not be used as the basis for reopening the assessments as the amendment in no manner can form the reason to believe for reassessment
Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which has been done only on July 1, 2014 - hence definition so given to the word "market value" is not clarificatory and can not be used as the basis for reopening the assessments as the amendment in no manner can form the reason to believe for reassessment
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