Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's argument, stating that the mention of "Garlic Bulbs" did not determine whether the garlic was dried or not. - The Appellate Tribunal found no evidence of misdeclaration by the appellant. The physical verification and test reports supported the appellant's claim that the imported goods were indeed Dried Garlic. The Tribunal dismissed the department's contention based on terminology and classification, emphasizing that the goods conformed to the declared classification. - No penalties.
Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's argument, stating that the mention of "Garlic Bulbs" did not determine whether the garlic was dried or not. - The Appellate Tribunal found no evidence of misdeclaration by the appellant. The physical verification and test reports supported the appellant's claim that the imported goods were indeed Dried Garlic. The Tribunal dismissed the department's contention based on terminology and classification, emphasizing that the goods conformed to the declared classification. - No penalties.
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