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...
Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies only on the revocation of permission for providing medical treatment for Covid-19 by the State Government, and the said revocation, having been lifted by the State authorities by proceedings dated 13.09.2020 and the petitioner was permitted to provide treatment for Covid-19 patients, the very basis of the show cause notice issued, stands removed. - HC
Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies only on the revocation of permission for providing medical treatment for Covid-19 by the State Government, and the said revocation, having been lifted by the State authorities by proceedings dated 13.09.2020 and the petitioner was permitted to provide treatment for Covid-19 patients, the very basis of the show cause notice issued, stands removed. - HC
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