Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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Abetment under Section 112(a) failed because abetment requires an actual committer and an abettor, and the record did not establish who the importer was or that either appellant was the importer. The Tribunal also noted that the case rested mainly on an uncorroborated statement retracted at the earliest opportunity, while a key investigative lead from the phone number in the shipping documents was not pursued; the penalty under Section 112(a) was set aside. Section 114AA was confined to fraudulent exports made only on paper without any physical export, so it did not apply to imports; the penalty under that provision was also set aside.
Abetment under Section 112(a) failed because abetment requires an actual committer and an abettor, and the record did not establish who the importer was or that either appellant was the importer. The Tribunal also noted that the case rested mainly on an uncorroborated statement retracted at the earliest opportunity, while a key investigative lead from the phone number in the shipping documents was not pursued; the penalty under Section 112(a) was set aside. Section 114AA was confined to fraudulent exports made only on paper without any physical export, so it did not apply to imports; the penalty under that provision was also set aside.
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