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 Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department - However, the Appellant does not appear to be proportionate to his role in the attempted clearance of undeclared/ restricted goods - Penalty amount reduced to 25% - AT
Levy of penalty on Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and therefore, Section 114AA has been rightly invoked by the Department - However, the Appellant does not appear to be proportionate to his role in the attempted clearance of undeclared/ restricted goods - Penalty amount reduced to 25% - AT
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