Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Redemption fine imposed in lieu of confiscation cannot be included in the estimated amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. High Court treated the issue as covered by an earlier High Court ruling and noted that the related special leave petition had been dismissed. The inclusion of redemption fine was quashed, and the authorities were directed to recalculate the Scheme liability after excluding it. A discharge certificate must issue once the legally recoverable dues are paid and all Scheme conditions are met.
Redemption fine imposed in lieu of confiscation cannot be included in the estimated amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. High Court treated the issue as covered by an earlier High Court ruling and noted that the related special leave petition had been dismissed. The inclusion of redemption fine was quashed, and the authorities were directed to recalculate the Scheme liability after excluding it. A discharge certificate must issue once the legally recoverable dues are paid and all Scheme conditions are met.
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