Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to meet the burden of proof required for confiscation under the Customs Act. The Tribunal supported the Commissioner (Appeals)'s findings that the Revenue had not demonstrated reasonable belief or provided sufficient proof of the goods being smuggled or the currency being illegal proceeds.
Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to meet the burden of proof required for confiscation under the Customs Act. The Tribunal supported the Commissioner (Appeals)'s findings that the Revenue had not demonstrated reasonable belief or provided sufficient proof of the goods being smuggled or the currency being illegal proceeds.
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