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...
Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of ‘recipient of goods’ is made under Column ‘B’ of All Industry Rate, without insisting on actual duty-paid documents. - HC
Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of ‘recipient of goods’ is made under Column ‘B’ of All Industry Rate, without insisting on actual duty-paid documents. - HC
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