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...
Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the goods were factory stuffed and sealed, the appellant-CHA has no reason to doubt any malpractice on the part of the exporter. Thus, under the facts and circumstances, no case of abetment in attempted export of prohibited goods, against the appellant is made out. - AT
Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the goods were factory stuffed and sealed, the appellant-CHA has no reason to doubt any malpractice on the part of the exporter. Thus, under the facts and circumstances, no case of abetment in attempted export of prohibited goods, against the appellant is made out. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
