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...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Misdeclaration regarding description and quantity of imported goods admitted. Declared goods liable for confiscation due to misdeclaration. Proper investigation not conducted to determine actual transaction value. No admissible evidence for contemporaneous imports. Declared value accepted for declared goods. Appellant failed to furnish evidence for value of excess 140 cartons. Assessable value of excess cartons upheld at Rs.3,56,510/-. Redemption fine reduced to Rs.35,000/- and penalty to Rs.20,000/-. Appeal partly allowed.
Misdeclaration regarding description and quantity of imported goods admitted. Declared goods liable for confiscation due to misdeclaration. Proper investigation not conducted to determine actual transaction value. No admissible evidence for contemporaneous imports. Declared value accepted for declared goods. Appellant failed to furnish evidence for value of excess 140 cartons. Assessable value of excess cartons upheld at Rs.3,56,510/-. Redemption fine reduced to Rs.35,000/- and penalty to Rs.20,000/-. Appeal partly allowed.
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