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...
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Refund claim - mere admission of an appeal would not by itself lead to the stay of the order being appealed against before this Court, it only indicates that the issue raised in the appeal requires consideration and does not denying the benefits available to the respondents by virtue of the impugned order of the Tribunal - no stay for refund
Refund claim - mere admission of an appeal would not by itself lead to the stay of the order being appealed against before this Court, it only indicates that the issue raised in the appeal requires consideration and does not denying the benefits available to the respondents by virtue of the impugned order of the Tribunal - no stay for refund
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