Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal found that there was insufficient evidence to establish that the seized gold bars were smuggled. Mere foreign markings on the gold bars were not enough to prove their foreign origin. Additionally, there was no evidence to support the claim that the nine other gold bars were used to conceal the smuggled gold bars. Therefore, the confiscation of both the gold bars and the Hyundai Verna car was deemed unjustified, and the impugned orders were set aside.
Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal found that there was insufficient evidence to establish that the seized gold bars were smuggled. Mere foreign markings on the gold bars were not enough to prove their foreign origin. Additionally, there was no evidence to support the claim that the nine other gold bars were used to conceal the smuggled gold bars. Therefore, the confiscation of both the gold bars and the Hyundai Verna car was deemed unjustified, and the impugned orders were set aside.
Note: It is a system-generated summary and is for quick reference only.