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...
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act and concluded that the demand for duty on bunker consumption during transshipment was not valid. They determined that the vessels, arriving from a foreign port and not performing any coastal voyages, were considered foreign-going vessels, making the fuel consumed during transshipment non-dutiable.
Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act and concluded that the demand for duty on bunker consumption during transshipment was not valid. They determined that the vessels, arriving from a foreign port and not performing any coastal voyages, were considered foreign-going vessels, making the fuel consumed during transshipment non-dutiable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
