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...
The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of natural justice. The AAAR's order, which reversed the initial ruling of the Authority for Advance Ruling (AAR), was based on a report that was not disclosed to the petitioner, denying them a fair opportunity to respond. The case was remitted back to the AAAR for a fresh decision, ensuring adherence to the principles of natural justice. - High Court
The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of natural justice. The AAAR's order, which reversed the initial ruling of the Authority for Advance Ruling (AAR), was based on a report that was not disclosed to the petitioner, denying them a fair opportunity to respond. The case was remitted back to the AAAR for a fresh decision, ensuring adherence to the principles of natural justice. - High Court
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