Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revocation of Customs Broker License - alleged undervaluation - It is not within the remit of the customs broker to be conversant with the negotiations on price or the manner of transference of agreed recompense and, therefore, compliance with the said obligations would not have altered the allegations leveled against the importer, whether on the beneficial owner or of that on record. - For not having insisted upon contact with the importer on record, revocation of licence and, that too, for first breach is, indeed, drastic - AT
Revocation of Customs Broker License - alleged undervaluation - It is not within the remit of the customs broker to be conversant with the negotiations on price or the manner of transference of agreed recompense and, therefore, compliance with the said obligations would not have altered the allegations leveled against the importer, whether on the beneficial owner or of that on record. - For not having insisted upon contact with the importer on record, revocation of licence and, that too, for first breach is, indeed, drastic - AT
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