Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Waiver of penalty - Complete revenue neutrality is linked with the question of imposition of penalty - the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance.
Waiver of penalty - Complete revenue neutrality is linked with the question of imposition of penalty - the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance.
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