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...
Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the petitioner's part to evade tax and noted previous judgments directly relevant to the case. - Given the technical nature of the defect and the absence of intent to evade tax, the court found the penalty imposed u/s 129(3) of the Act unsustainable.
Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the petitioner's part to evade tax and noted previous judgments directly relevant to the case. - Given the technical nature of the defect and the absence of intent to evade tax, the court found the penalty imposed u/s 129(3) of the Act unsustainable.
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