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...
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Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT
Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT
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