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...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
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Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
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