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...
Re-valuation of the impugned goods imported - It is the settled position of law that NIDB data cannot be the only basis for rejection of the declared value - The Revenue has not made out a case firstly, for the rejection of the declared value and secondly, no case is either made out justifying re-determination of the same. - AT
Re-valuation of the impugned goods imported - It is the settled position of law that NIDB data cannot be the only basis for rejection of the declared value - The Revenue has not made out a case firstly, for the rejection of the declared value and secondly, no case is either made out justifying re-determination of the same. - AT
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