Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Leave to appeal against an acquittal requires the Court to determine whether a prima facie case or arguable points warrant examination. It need not minutely evaluate evidence or conclusively decide whether the acquittal is perverse at that stage. Where the record requires reappreciation, review or reconsideration of evidence, leave should be granted and merits considered in the criminal appeal; the double presumption of innocence does not itself justify refusing leave. For limitation, time spent processing and obtaining a certified copy of the impugned judgment is excluded, and the effective filing period may therefore fall within the prescribed limit without condonation.
Leave to appeal against an acquittal requires the Court to determine whether a prima facie case or arguable points warrant examination. It need not minutely evaluate evidence or conclusively decide whether the acquittal is perverse at that stage. Where the record requires reappreciation, review or reconsideration of evidence, leave should be granted and merits considered in the criminal appeal; the double presumption of innocence does not itself justify refusing leave. For limitation, time spent processing and obtaining a certified copy of the impugned judgment is excluded, and the effective filing period may therefore fall within the prescribed limit without condonation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
