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...
Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.
Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.