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...
Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation will not fall under the impugned notification. Therefore, the exemption benefit of the notification cannot be extended to the appellant.
Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation will not fall under the impugned notification. Therefore, the exemption benefit of the notification cannot be extended to the appellant.
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