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...
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Scope of the investigation - involvement of high-ranking political functionaries of the State - The Customs as well as the Enforcement Directorate, have conducted or are conducting proper investigations. There are also no reasons to assume that if the involvement of any person is revealed in the investigation, they will not be proceeded against. For, the dictum “Be you ever so high, the law is above you” applies with equal vigour to all, irrespective of status or position. - HC
Scope of the investigation - involvement of high-ranking political functionaries of the State - The Customs as well as the Enforcement Directorate, have conducted or are conducting proper investigations. There are also no reasons to assume that if the involvement of any person is revealed in the investigation, they will not be proceeded against. For, the dictum “Be you ever so high, the law is above you” applies with equal vigour to all, irrespective of status or position. - HC
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