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...
Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods being transported. Appellant arranged lorries but no proof of knowledge about contraband goods. Tribunal precedent cited where penalty was set aside due to absence of such knowledge. Lack of admissible evidence renders penalty unsustainable. Appeal allowed by CESTAT (Appellate Tribunal).
Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods being transported. Appellant arranged lorries but no proof of knowledge about contraband goods. Tribunal precedent cited where penalty was set aside due to absence of such knowledge. Lack of admissible evidence renders penalty unsustainable. Appeal allowed by CESTAT (Appellate Tribunal).
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TaxTMI 
TaxTMI 
