Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Personal penalties for alleged abetment of gold smuggling require proof beyond uncorroborated accomplice statements and suspicion. Where no incriminating article or alleged syndicate mobile connection was recovered from the Customs Hawaldar, the accomplice statement lacked corroboration in material particulars. Call records indicating communication with the Superintendent before seizure supported the defence that information had been conveyed, while the Department did not investigate whether other officers had been alerted. Tower-location evidence suggesting use of a mobile connection could not establish involvement. The personal penalties were therefore set aside with consequential relief.
Personal penalties for alleged abetment of gold smuggling require proof beyond uncorroborated accomplice statements and suspicion. Where no incriminating article or alleged syndicate mobile connection was recovered from the Customs Hawaldar, the accomplice statement lacked corroboration in material particulars. Call records indicating communication with the Superintendent before seizure supported the defence that information had been conveyed, while the Department did not investigate whether other officers had been alerted. Tower-location evidence suggesting use of a mobile connection could not establish involvement. The personal penalties were therefore set aside with consequential relief.
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