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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Commission agent penalized for suspicious accounting practices using code language.</h1> The Appellate Tribunal CESTAT NEW DELHI ordered a commission agent engaged in suspicious accounting practices using code language to pay a penalty of Rs. ... - The Appellate Tribunal CESTAT NEW DELHI ruled that a commission agent involved in questionable accounting practices with code language must pay a penalty of Rs. 1 lakh within six weeks. The agent's innocence was questioned due to potential connivance with an evader, prejudicing the interest of Revenue. The agent's compliance was required by a specified date.

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