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...
Maintainability of appeal - time limitation - exclusion of certain period - Commissioner (Appeals) has no power to extend the period of limitation in terms of Section 35A of the Central Excise Act, 1944 - Admittedly, the appellant did not follow the advice given by the adjudicating authority vide letter dt. 22.06.2017 - AT
Maintainability of appeal - time limitation - exclusion of certain period - Commissioner (Appeals) has no power to extend the period of limitation in terms of Section 35A of the Central Excise Act, 1944 - Admittedly, the appellant did not follow the advice given by the adjudicating authority vide letter dt. 22.06.2017 - AT
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