Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Penalty levied under section 271(1)(c) - AO has initiated penalty proceedings under one default or limb of section 271(1)(c) of the Act, but levied for another default or limb of that section - penalty deleted - AT
Penalty levied under section 271(1)(c) - AO has initiated penalty proceedings under one default or limb of section 271(1)(c) of the Act, but levied for another default or limb of that section - penalty deleted - AT
Note: It is a system-generated summary and is for quick reference only.