Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Periodic charitable-registration renewal under Form 10AB is described as a limited enquiry into the genuineness of activities and compliance with material laws for achieving charitable objects. The notes state that, under the periodic-registration regime and Rule 17A(2)(g), scrutiny for renewal is confined to the immediately preceding three financial years for which registration was held under the new regime. Material, financials or allegations relating to pre-1 April 2021 periods cannot be called for or relied upon to reject renewal. The discussion also states that unexamined responses and evidence, reliance on retracted statements or unrelated third-party material, and failure to identify current non-genuine activities do not support rejection. Registration and consequential approval were directed to be granted.
Periodic charitable-registration renewal under Form 10AB is described as a limited enquiry into the genuineness of activities and compliance with material laws for achieving charitable objects. The notes state that, under the periodic-registration regime and Rule 17A(2)(g), scrutiny for renewal is confined to the immediately preceding three financial years for which registration was held under the new regime. Material, financials or allegations relating to pre-1 April 2021 periods cannot be called for or relied upon to reject renewal. The discussion also states that unexamined responses and evidence, reliance on retracted statements or unrelated third-party material, and failure to identify current non-genuine activities do not support rejection. Registration and consequential approval were directed to be granted.
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