Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Customs confiscation requires a foundational reasonable belief of smuggling before the burden of proof can shift for notified gold; purity alone does not establish foreign origin or smuggled character. Foreign markings may establish prima facie foreign origin but, without corroborative evidence of smuggling, do not justify absolute confiscation; restricted gold may ordinarily be redeemed. Currency can be confiscated as sale proceeds only where the Department proves a clear nexus with sales of smuggled goods. Reliance on witness statements requires an opportunity for cross-examination and compliance with statutory conditions governing their use. Penalty is not automatic and must rest on proof of knowledge, intent or active involvement, while remaining proportionate.
Customs confiscation requires a foundational reasonable belief of smuggling before the burden of proof can shift for notified gold; purity alone does not establish foreign origin or smuggled character. Foreign markings may establish prima facie foreign origin but, without corroborative evidence of smuggling, do not justify absolute confiscation; restricted gold may ordinarily be redeemed. Currency can be confiscated as sale proceeds only where the Department proves a clear nexus with sales of smuggled goods. Reliance on witness statements requires an opportunity for cross-examination and compliance with statutory conditions governing their use. Penalty is not automatic and must rest on proof of knowledge, intent or active involvement, while remaining proportionate.
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