Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian authorities, the DRI's investigation suggested discrepancies. The Tribunal acknowledged the need for further verification of the COOs' authenticity from the Malaysian government. - Despite the DRI's findings, the Tribunal noted that the department failed to obtain verification from Malaysian authorities regarding the COOs' genuineness. Consequently, the Tribunal set aside the impugned order and allowed the appeals for a fresh adjudication.
Authenticity of the country of origin certificate - concessional rate of duty - The Tribunal observed that while the appellant produced COOs issued by the Malaysian authorities, the DRI's investigation suggested discrepancies. The Tribunal acknowledged the need for further verification of the COOs' authenticity from the Malaysian government. - Despite the DRI's findings, the Tribunal noted that the department failed to obtain verification from Malaysian authorities regarding the COOs' genuineness. Consequently, the Tribunal set aside the impugned order and allowed the appeals for a fresh adjudication.
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TaxTMI 
TaxTMI 
