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...
Denial of CENVAT Credit - Input services - commission paid by the respondent to collection agents for collection of dues of post-paid plans from the subscribers - services having relation with the business of providing of output service would be covered by the definition of input service - credit allowed - AT
Denial of CENVAT Credit - Input services - commission paid by the respondent to collection agents for collection of dues of post-paid plans from the subscribers - services having relation with the business of providing of output service would be covered by the definition of input service - credit allowed - AT
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