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...
Demand of CENVAT Credit by invoking extended period of limitation since process is not amount to manufacture - the erroneous payment of the appellant made as central excise duty was not detected by the department despite the appellant disclosing in their returns the details which they were mandatorily required to disclose. - Demand set aside.
Demand of CENVAT Credit by invoking extended period of limitation since process is not amount to manufacture - the erroneous payment of the appellant made as central excise duty was not detected by the department despite the appellant disclosing in their returns the details which they were mandatorily required to disclose. - Demand set aside.
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