Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing proper documents. Despite claiming innocence, the appellant failed to provide evidence to support his case. The goods were confiscated, and a penalty was imposed, which was later reduced considering the appellant's financial circumstances. - The penalty imposed on the appellant reduced by the Tribunal to Rs. 25,000 considering his status as a daily wage earner and his financial condition.
Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing proper documents. Despite claiming innocence, the appellant failed to provide evidence to support his case. The goods were confiscated, and a penalty was imposed, which was later reduced considering the appellant's financial circumstances. - The penalty imposed on the appellant reduced by the Tribunal to Rs. 25,000 considering his status as a daily wage earner and his financial condition.
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