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...
Smuggling - Non-Compliance with Mandatory Procedure under Section 42 of the NDPS Act - Violation of Section 50 - The Supreme Court ruled that since the search and seizure were from a public place, Section 43 applied, and compliance with Section 42 was not mandatory. Thus, the contention was rejected. As the seizure was not during a personal search, the requirement of Section 50 did not apply. Hence, the contention was dismissed. The panch witness from the Income Tax Department was deemed impartial, and the Court found no fault in the procedure. Thus, this argument was refuted. The Court affirmed the reliability of NCB officials' testimony and found no reason to doubt their evidence, rejecting the appellant's claims.
Smuggling - Non-Compliance with Mandatory Procedure under Section 42 of the NDPS Act - Violation of Section 50 - The Supreme Court ruled that since the search and seizure were from a public place, Section 43 applied, and compliance with Section 42 was not mandatory. Thus, the contention was rejected. As the seizure was not during a personal search, the requirement of Section 50 did not apply. Hence, the contention was dismissed. The panch witness from the Income Tax Department was deemed impartial, and the Court found no fault in the procedure. Thus, this argument was refuted. The Court affirmed the reliability of NCB officials' testimony and found no reason to doubt their evidence, rejecting the appellant's claims.
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TaxTMI 
TaxTMI 
