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...
Petition for review dismissed concerning imposition of penalty for non-updation of four e-waybills. Court acknowledged e-waybills were updated within two minutes of interception and genuine difficulty in immediately updating part-B. Previous order, being non-speaking and harsh, modified penalty to Rs. 50,000/-. Difficult to conclude court overlooked non-updation of part-B of fourth e-waybill. No reason to conclude court was oblivious of such statement when passing order.
Petition for review dismissed concerning imposition of penalty for non-updation of four e-waybills. Court acknowledged e-waybills were updated within two minutes of interception and genuine difficulty in immediately updating part-B. Previous order, being non-speaking and harsh, modified penalty to Rs. 50,000/-. Difficult to conclude court overlooked non-updation of part-B of fourth e-waybill. No reason to conclude court was oblivious of such statement when passing order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
