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...
Revocation of Customs Broker License - In view of the failure of the appellants to have acted in a proactive manner in fulfilment of the obligation under Regulation 10(n) ibid, particularly when they had received the documents from importer through intermediary, it is justifiable to impose a penalty of Rs.10,000/-, which would be reasonable. - Order of revocation reversed - AT
Revocation of Customs Broker License - In view of the failure of the appellants to have acted in a proactive manner in fulfilment of the obligation under Regulation 10(n) ibid, particularly when they had received the documents from importer through intermediary, it is justifiable to impose a penalty of Rs.10,000/-, which would be reasonable. - Order of revocation reversed - AT
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TaxTMI 
TaxTMI 
