Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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.
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