Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates cross-examination of witnesses before admitting statements as evidence against appellant. Adjudicating authority rejected request for cross-examination, rendering witness statements inadmissible. Reliance solely on loose papers/dispatch chits insufficient to establish clandestine removal. Discrepancies and contradictions in evidence noted. Separate penalty on partners of firm impermissible per precedent. Demand and penalties set aside due to lack of admissible evidence proving clandestine removal beyond doubt. Appeal allowed.
Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates cross-examination of witnesses before admitting statements as evidence against appellant. Adjudicating authority rejected request for cross-examination, rendering witness statements inadmissible. Reliance solely on loose papers/dispatch chits insufficient to establish clandestine removal. Discrepancies and contradictions in evidence noted. Separate penalty on partners of firm impermissible per precedent. Demand and penalties set aside due to lack of admissible evidence proving clandestine removal beyond doubt. Appeal allowed.
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