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...
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CENVAT credit - duty paying invoices - when there is no dispute on the receipt of input service and its utilization, credit cannot be denied merely on the basis of wrong address of the appellant in the invoice/Bill of Entry - credit allowed.
CENVAT credit - duty paying invoices - when there is no dispute on the receipt of input service and its utilization, credit cannot be denied merely on the basis of wrong address of the appellant in the invoice/Bill of Entry - credit allowed.
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