Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
When the appellant is a Govt. corporation, who paid entire tax demand (through may be some interest still remains payable as it was not quantified by the Revenue), before issue of SCN and where ‘intention to evade payment of tax’ cannot be alleged, then in the light of provisions of Section 73(3) and Section 80 of FA, 1994, no penalty is liable to be imposed on the assessee appellant - AT
When the appellant is a Govt. corporation, who paid entire tax demand (through may be some interest still remains payable as it was not quantified by the Revenue), before issue of SCN and where ‘intention to evade payment of tax’ cannot be alleged, then in the light of provisions of Section 73(3) and Section 80 of FA, 1994, no penalty is liable to be imposed on the assessee appellant - AT
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