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...
Rejection of a refund claim was challenged on the ground that necessary supporting documents had not been furnished earlier and a further opportunity was sought to produce additional documents. Applying a justice-oriented approach and principles of fair opportunity, the impugned orders rejecting the refund were set aside and the matter was remitted to the adjudicating authority for fresh reconsideration in accordance with law after granting one more opportunity to file the requisite documents; the petition was allowed by way of remand. - HC
Rejection of a refund claim was challenged on the ground that necessary supporting documents had not been furnished earlier and a further opportunity was sought to produce additional documents. Applying a justice-oriented approach and principles of fair opportunity, the impugned orders rejecting the refund were set aside and the matter was remitted to the adjudicating authority for fresh reconsideration in accordance with law after granting one more opportunity to file the requisite documents; the petition was allowed by way of remand. - HC
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