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...
100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil rate of duty in view of Notification No.4/2005-CE, predecessor Notification No. 6/2002-CE, as amended by Notification No 37/2003. Accordingly, the clearance of Raw oil by the respondent is not liable for any duty. - AT
100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil rate of duty in view of Notification No.4/2005-CE, predecessor Notification No. 6/2002-CE, as amended by Notification No 37/2003. Accordingly, the clearance of Raw oil by the respondent is not liable for any duty. - AT
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