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 u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Accused, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. - AT
Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping silent about the illicit activities of Accused, is not a valid ground for imposition of penalty under Section 117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the Appellant has been relied upon. - AT
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