Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Statements recorded under Section 108 of the Customs Act were treated as evidentiary material only if the mandatory procedure for admitting them was followed, by analogy to the Section 9D safeguard. The note records that a retracted confession, by itself, lost evidentiary value, while inconsistent co-noticee statements could not provide reliable corroboration. In the absence of independent supporting evidence and without proper procedural compliance for relying on recorded statements, the Tribunal held that the penalty could not be sustained.
Statements recorded under Section 108 of the Customs Act were treated as evidentiary material only if the mandatory procedure for admitting them was followed, by analogy to the Section 9D safeguard. The note records that a retracted confession, by itself, lost evidentiary value, while inconsistent co-noticee statements could not provide reliable corroboration. In the absence of independent supporting evidence and without proper procedural compliance for relying on recorded statements, the Tribunal held that the penalty could not be sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
