Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief.
Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief.
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TaxTMI 
TaxTMI 
