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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Provisional release of imported goods - detention of goods - there is no seizure at all - doubt on Country-of-Origin certificate - The petitioners would be entitled to have a release of the goods completely without any fetter, however, the goods are alleged to be from Pakistan as the Country-of-Origin Certificate is doubted. Let the inquiry be expedited and with a word of caution to all concerned to follow the statute. We are releasing the goods provisionally - HC
Provisional release of imported goods - detention of goods - there is no seizure at all - doubt on Country-of-Origin certificate - The petitioners would be entitled to have a release of the goods completely without any fetter, however, the goods are alleged to be from Pakistan as the Country-of-Origin Certificate is doubted. Let the inquiry be expedited and with a word of caution to all concerned to follow the statute. We are releasing the goods provisionally - HC
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