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...
Imposition of penalty u/s 114AA of Customs Act, 1962 on appellant-CHA - apparently, there is no material evidence available on records to prove that the appellants intentionally encouraged and supported the wrong doer i.e. the importer in doing the wrongful act of attempting to export the branded cosmetic goods in violation of Cosmetic Rules, 2010. - No penalty - AT
Imposition of penalty u/s 114AA of Customs Act, 1962 on appellant-CHA - apparently, there is no material evidence available on records to prove that the appellants intentionally encouraged and supported the wrong doer i.e. the importer in doing the wrongful act of attempting to export the branded cosmetic goods in violation of Cosmetic Rules, 2010. - No penalty - AT
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