Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry into consideration paid. Foreign origin and smuggled nature of gold not conclusively established beyond relying on Appellant's statements, which were hearsay. Lack of corroborative substantive evidence renders hearsay inadmissible. Revenue's case based on presumptions and assumptions instead of substantive evidence. Since gold not liable for confiscation, penalty u/s 112(b) on Appellant set aside. Appeal allowed.
Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry into consideration paid. Foreign origin and smuggled nature of gold not conclusively established beyond relying on Appellant's statements, which were hearsay. Lack of corroborative substantive evidence renders hearsay inadmissible. Revenue's case based on presumptions and assumptions instead of substantive evidence. Since gold not liable for confiscation, penalty u/s 112(b) on Appellant set aside. Appeal allowed.
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