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...
Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of Invoice - In addition to these, no other record or evidence has been produced by the appellants. To substantiate their claim of not passing on the incidence of duty - The invoice issued under statutory provisions does not indicate that the incidence of duty has not been passed on. - Refund not allowed - AT
Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of Invoice - In addition to these, no other record or evidence has been produced by the appellants. To substantiate their claim of not passing on the incidence of duty - The invoice issued under statutory provisions does not indicate that the incidence of duty has not been passed on. - Refund not allowed - AT
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