Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Penalty for abetment under customs law could not be sustained where the show cause notice alleged only breach of authorised courier obligations under Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998, and did not specifically allege abetment. The Tribunal noted that Section 112(a) penalty was imposed on an abetment basis without the necessary allegation, making the penalty untenable. It also observed that proceedings under the courier regulations had already been dropped in the appellant's favour, so the alleged regulatory contravention could not support the penalty.
Penalty for abetment under customs law could not be sustained where the show cause notice alleged only breach of authorised courier obligations under Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998, and did not specifically allege abetment. The Tribunal noted that Section 112(a) penalty was imposed on an abetment basis without the necessary allegation, making the penalty untenable. It also observed that proceedings under the courier regulations had already been dropped in the appellant's favour, so the alleged regulatory contravention could not support the penalty.
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