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...
Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to discharge the GST liability - petitioner submits that Section 67 cannot be against the future receivables so as to strangulate the entire business module of the petitioner - the attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution of India - Order of attachment vacated subject to conditions - HC
Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to discharge the GST liability - petitioner submits that Section 67 cannot be against the future receivables so as to strangulate the entire business module of the petitioner - the attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution of India - Order of attachment vacated subject to conditions - HC
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