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...
Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit as computed by the department - demand set aside - AT
Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit as computed by the department - demand set aside - AT
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