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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Interest on delayed refund (of pre-deposit) - relevant time - to be granted from the date of communication of the final order of the Tribunal till the date of grant of refund, or from the date of pre-deposit? - The appellant is entitled for interest @12% p.a. from the date of deposit till the date of refund. - AT
Interest on delayed refund (of pre-deposit) - relevant time - to be granted from the date of communication of the final order of the Tribunal till the date of grant of refund, or from the date of pre-deposit? - The appellant is entitled for interest @12% p.a. from the date of deposit till the date of refund. - AT
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