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...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the CESTAT, which had found the evidence against the respondents unreliable and insufficient to establish the charge of clandestine removal. The appeals filed by the Revenue were dismissed on the grounds that the allegations could not be substantiated beyond reasonable doubt, underscoring the need for tangible evidence to support claims of tax evasion and clandestine operations.
Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the CESTAT, which had found the evidence against the respondents unreliable and insufficient to establish the charge of clandestine removal. The appeals filed by the Revenue were dismissed on the grounds that the allegations could not be substantiated beyond reasonable doubt, underscoring the need for tangible evidence to support claims of tax evasion and clandestine operations.
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