Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Refund could not be denied merely because the Chartered Accountant's certificate was not in the prescribed format or did not mention the year, where the lower authority did not question the genuineness of the claim and the defect was only formal. The Tribunal held that the Board circular format was only indicative, not mandatory, and that substantial compliance was sufficient. The rejection of refund on this technical ground was therefore unsustainable. The common appellate order was set aside and the appeals were allowed with consequential benefits as per law.
Refund could not be denied merely because the Chartered Accountant's certificate was not in the prescribed format or did not mention the year, where the lower authority did not question the genuineness of the claim and the defect was only formal. The Tribunal held that the Board circular format was only indicative, not mandatory, and that substantial compliance was sufficient. The rejection of refund on this technical ground was therefore unsustainable. The common appellate order was set aside and the appeals were allowed with consequential benefits as per law.
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