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...
Denial of duty exemption availed by the assessee in terms of EPCG Authorisation - export obligation - Delay in getting EODC - The appellant should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence. - Demand set aside - AT
Denial of duty exemption availed by the assessee in terms of EPCG Authorisation - export obligation - Delay in getting EODC - The appellant should not be taken to task due to a delay caused in the DGFT office to act on their request for redemption of EPCG Licence. - Demand set aside - AT
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