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...
Levy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in question is about 21 hrs - Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - No penalty - HC
Levy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in question is about 21 hrs - Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - No penalty - HC
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