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...
Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. - Petitioner directed to answer the show cause notice and appear before the authorities - HC
Proper officer / Jurisdiction of GST authorities - Calling for the records of the impugned show cause notice - When the matter had come up today, the learned counsel has filed his counter and informed this Court that the officer concerned is the second respondent, the Superintendent of Central GST and Central Excise, Theni Range. - Petitioner directed to answer the show cause notice and appear before the authorities - HC
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