Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
Prosecution for possession of assets disproportionate to known lawful income requires proof of the public servant's known income, assets, pecuniary resources and expenditure during the relevant check period; it need not undertake a roving inquiry into undisclosed income. Once substantial disproportion is shown, the public servant must provide a satisfactory, credible and verifiable explanation because asset sources and acquisition are within that person's special knowledge. Unsupported challenges to asset valuation, household expenditure and claimed income did not rebut the established disproportion, so the conviction for criminal misconduct was affirmed.
Prosecution for possession of assets disproportionate to known lawful income requires proof of the public servant's known income, assets, pecuniary resources and expenditure during the relevant check period; it need not undertake a roving inquiry into undisclosed income. Once substantial disproportion is shown, the public servant must provide a satisfactory, credible and verifiable explanation because asset sources and acquisition are within that person's special knowledge. Unsupported challenges to asset valuation, household expenditure and claimed income did not rebut the established disproportion, so the conviction for criminal misconduct was affirmed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
