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...
Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of the goods for the intended project due to contract termination and civil disturbances, the Tribunal ruled that non-utilization does not automatically invalidate eligibility. The premature seizure of goods during dispute resolution was deemed unjustified, leading the Tribunal to set aside the recovery of duty and confiscation, restoring the goods to the appellant for compliance with post-importation conditions.
Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of the goods for the intended project due to contract termination and civil disturbances, the Tribunal ruled that non-utilization does not automatically invalidate eligibility. The premature seizure of goods during dispute resolution was deemed unjustified, leading the Tribunal to set aside the recovery of duty and confiscation, restoring the goods to the appellant for compliance with post-importation conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
