Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Confiscation - Export of prohibited goods or not - woollen shawls of Pashmina wool - the admitted fact is that the consignment of 59 shawls was found to have 53 Pashmina Shawls and six Shawls were detained on the basis of mere suspicion - no cogent verification has been arrived at to confirm the said suspicion. The prosecution is nothing but an outcome of presumption and surmises. - Order of confiscation, fine and penalty set aside - AT
Confiscation - Export of prohibited goods or not - woollen shawls of Pashmina wool - the admitted fact is that the consignment of 59 shawls was found to have 53 Pashmina Shawls and six Shawls were detained on the basis of mere suspicion - no cogent verification has been arrived at to confirm the said suspicion. The prosecution is nothing but an outcome of presumption and surmises. - Order of confiscation, fine and penalty set aside - AT
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TaxTMI 
TaxTMI 
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