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...
Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants.
Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
