Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Import of vehicle - Violation of condition for import of Hybrid car - The appellant is a bona fide buyer of the car from an independent dealer of the car - it cannot be said that due to any violation occurred at the time of clearance of the goods, they have been unduly benefitted - However, since there is a violation of the FTP and since the goods were available, it has been confiscated - AT
Import of vehicle - Violation of condition for import of Hybrid car - The appellant is a bona fide buyer of the car from an independent dealer of the car - it cannot be said that due to any violation occurred at the time of clearance of the goods, they have been unduly benefitted - However, since there is a violation of the FTP and since the goods were available, it has been confiscated - AT
Note: It is a system-generated summary and is for quick reference only.
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