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...
Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST Act, 2017 - The Tribunal held that GST is not leviable on imported raw materials consumed in the manufacture of final products under a customs bonded warehouse arrangement until such goods are cleared for home consumption.
Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST Act, 2017 - The Tribunal held that GST is not leviable on imported raw materials consumed in the manufacture of final products under a customs bonded warehouse arrangement until such goods are cleared for home consumption.
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