Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their request for immediate release without a show cause notice, the Tribunal found them legally estopped from challenging the assessment later. - The Tribunal noted the substantial difference between the declared and measured quantities of marble slabs. Despite the appellant's argument regarding technical expertise, the measurements were conducted using standard methods, and the discrepancy was evident. The Tribunal upheld the customs authorities' decision to invoke relevant sections of the Customs Act and impose penalties. - Citing legal precedents, the Tribunal upheld the assessment and penalties imposed by customs authorities.
Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their request for immediate release without a show cause notice, the Tribunal found them legally estopped from challenging the assessment later. - The Tribunal noted the substantial difference between the declared and measured quantities of marble slabs. Despite the appellant's argument regarding technical expertise, the measurements were conducted using standard methods, and the discrepancy was evident. The Tribunal upheld the customs authorities' decision to invoke relevant sections of the Customs Act and impose penalties. - Citing legal precedents, the Tribunal upheld the assessment and penalties imposed by customs authorities.
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