Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.
Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
