Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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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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