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...
Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner's registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC
Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner's registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC
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