Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of the request for amendment in the bills of lading - Existence of two bills of lading - The confiscation of the impugned goods having been, thus, accepted, section 126 of Customs Act, 1962 vests such goods with the Central Government. Therefore, notwithstanding any commercial engagement of the appellant herein with any other person in relation to the goods, this ownership by the Central Government cannot be alienated. - Request cannot be accepted - AT
Rejection of the request for amendment in the bills of lading - Existence of two bills of lading - The confiscation of the impugned goods having been, thus, accepted, section 126 of Customs Act, 1962 vests such goods with the Central Government. Therefore, notwithstanding any commercial engagement of the appellant herein with any other person in relation to the goods, this ownership by the Central Government cannot be alienated. - Request cannot be accepted - AT
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