Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means redemption fine is leviable only as an alternative to confiscation - the confiscation remains unchallenged, the importer accepts the order of confiscation then the redemption fine imposed and upheld by the FAA cannot sustain
Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means redemption fine is leviable only as an alternative to confiscation - the confiscation remains unchallenged, the importer accepts the order of confiscation then the redemption fine imposed and upheld by the FAA cannot sustain
Note: It is a system-generated summary and is for quick reference only.