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...
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Electronic records used to establish clandestine manufacture and clearance require compliance with prescribed statutory conditions, including the requisite certificate; without it, CD data and computer printouts are inadmissible and cannot determine unaccounted production or removals. Duty demands founded on excluded electronic data require fresh quantification solely from independently admissible evidence. Cross-examination of investigation witnesses is not absolute: unretracted statements may be considered where no evidence of coercion or witness-specific prejudice from denial of cross-examination is shown. Such statements, together with invoices, transport, weighment and statutory records, may support independently established transactions, while interest and penalties must be redetermined with any duty liability ultimately found.
Electronic records used to establish clandestine manufacture and clearance require compliance with prescribed statutory conditions, including the requisite certificate; without it, CD data and computer printouts are inadmissible and cannot determine unaccounted production or removals. Duty demands founded on excluded electronic data require fresh quantification solely from independently admissible evidence. Cross-examination of investigation witnesses is not absolute: unretracted statements may be considered where no evidence of coercion or witness-specific prejudice from denial of cross-examination is shown. Such statements, together with invoices, transport, weighment and statutory records, may support independently established transactions, while interest and penalties must be redetermined with any duty liability ultimately found.
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