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...
Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid - levy of interest and penalty is not sustainable
Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid - levy of interest and penalty is not sustainable
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