Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies and retractions in the statements of the prosecution's witnesses. It questioned the voluntariness and reliability of these statements, noting the lack of corroborative evidence to substantiate the claims of smuggling. The tribunal underscored the principle that statements made under duress or without proper verification lack evidentiary value. - The tribunal observed that the seized gold's irregular shape and size did not conform to the characteristics typically associated with foreign-origin gold, which is usually marked and of standard dimensions. - The tribunal concluded that the prosecution failed to provide conclusive evidence that the gold was smuggled.
Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies and retractions in the statements of the prosecution's witnesses. It questioned the voluntariness and reliability of these statements, noting the lack of corroborative evidence to substantiate the claims of smuggling. The tribunal underscored the principle that statements made under duress or without proper verification lack evidentiary value. - The tribunal observed that the seized gold's irregular shape and size did not conform to the characteristics typically associated with foreign-origin gold, which is usually marked and of standard dimensions. - The tribunal concluded that the prosecution failed to provide conclusive evidence that the gold was smuggled.
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