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...
Compounding of Offences - suppression of sales turnover - failure to take registration - Kerala VAT Act - Special Rebate - t the assessee had been carrying on job-works as also the fact that the assessee is dis-entitled from claiming special rebate we modify the further addition to be at 25% (1/4th ) of the actual addition made on account of the sales and purchases as adopted by the Assessing Officer.
Compounding of Offences - suppression of sales turnover - failure to take registration - Kerala VAT Act - Special Rebate - t the assessee had been carrying on job-works as also the fact that the assessee is dis-entitled from claiming special rebate we modify the further addition to be at 25% (1/4th ) of the actual addition made on account of the sales and purchases as adopted by the Assessing Officer.
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