Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Page of 4830
Press 'Enter' after typing page number.
141 to 160 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The case involved an appeal before the CESTAT regarding the levy of a penalty for alleged smuggling activity without providing the appellant with necessary documents or a notice for a personal hearing. The tribunal referenced legal precedents to determine that the provisions of Section 123 of the Customs Act, 1962 did not apply as the goods were seized by the police and handed over to Customs, shifting the burden of proof away from the appellants. Consequently, the Revenue failed to prove the goods were smuggled, leading to the confiscation of the gold and currency seized without imposing penalties on the appellants. The penalties were set aside, and the appeal was allowed.
The case involved an appeal before the CESTAT regarding the levy of a penalty for alleged smuggling activity without providing the appellant with necessary documents or a notice for a personal hearing. The tribunal referenced legal precedents to determine that the provisions of Section 123 of the Customs Act, 1962 did not apply as the goods were seized by the police and handed over to Customs, shifting the burden of proof away from the appellants. Consequently, the Revenue failed to prove the goods were smuggled, leading to the confiscation of the gold and currency seized without imposing penalties on the appellants. The penalties were set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
