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...
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The Calcutta High Court reviewed the cancellation of the petitioner's registration due to alleged tax evasion. The court noted that the petitioner did not submit required documents but responded to a show cause notice. The rejection of the application for revocation was based on non-submission of purchase and sale statements. The court directed the cancellation to be revoked upon filing returns and documents as required. The orders of cancellation and rejection were set aside, contingent on the petitioner complying with tax obligations. The petition was disposed of accordingly.
The Calcutta High Court reviewed the cancellation of the petitioner's registration due to alleged tax evasion. The court noted that the petitioner did not submit required documents but responded to a show cause notice. The rejection of the application for revocation was based on non-submission of purchase and sale statements. The court directed the cancellation to be revoked upon filing returns and documents as required. The orders of cancellation and rejection were set aside, contingent on the petitioner complying with tax obligations. The petition was disposed of accordingly.
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