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...
Rectification of mistake - the finding arrived at in the impugned order on the basis of the decision, which was was not cited or discussed by either the applicant or the respondent at any stage, should have been brought to the notice of the concerned parties. Inadvertently, the Bench failed to bring to the notice of the parties the above decision. MAs are allowed.
Rectification of mistake - the finding arrived at in the impugned order on the basis of the decision, which was was not cited or discussed by either the applicant or the respondent at any stage, should have been brought to the notice of the concerned parties. Inadvertently, the Bench failed to bring to the notice of the parties the above decision. MAs are allowed.
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