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...
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare the contents of their baggage, as required by the Customs Act, 1962. However, the senior standing counsel contends that the interception was based on intelligence about syndicate activities. The High Court finds that the dispute revolves around questions of fact and directs the petitioners to file statutory appeals. It grants them leave to do so within ten days and orders that the appellate authority should consider the appeals on merits without considering the question of limitation.
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue that they were not given an opportunity to declare the contents of their baggage, as required by the Customs Act, 1962. However, the senior standing counsel contends that the interception was based on intelligence about syndicate activities. The High Court finds that the dispute revolves around questions of fact and directs the petitioners to file statutory appeals. It grants them leave to do so within ten days and orders that the appellate authority should consider the appeals on merits without considering the question of limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
