Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and was not given a chance to declare his goods properly. He alleged mistreatment by the officers - The Tribunal found that absolute confiscation of the gold chains was not legally correct, as gold is not a prohibited item and can be imported under certain conditions. - Tribunal set aside the order of absolute confiscation and allowed the appellant to redeem the gold chains on payment of a redemption fine.
Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and was not given a chance to declare his goods properly. He alleged mistreatment by the officers - The Tribunal found that absolute confiscation of the gold chains was not legally correct, as gold is not a prohibited item and can be imported under certain conditions. - Tribunal set aside the order of absolute confiscation and allowed the appellant to redeem the gold chains on payment of a redemption fine.
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