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...
Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.
Principles of natural justice violated due to lack of jurisdiction and non-application of mind. Reverse Charge Mechanism (RCM) liability issue: Petitioner's reply on amounts declared and paid under RCM greater than notice amount disregarded. Trade payables issue: Petitioner's reply on all trade payables below 180 days ignored without consideration. Impugned order reflecting non-application of mind, non-consideration of petitioner's reply. Order set aside, matter remanded for reconsideration. Petition disposed by way of remand.
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