Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
The petitioner challenged the seizure order and show cause notice (SCN) on grounds that the address provided in the invoice was not the registered place of business at the time of detention. The court examined whether there existed mens rea (guilty mind) for tax evasion. It held that the revenue failed to establish mens rea, rendering the detention process, SCN, and penalty imposition without legal basis. Consequently, the seizure, SCN, and penalty were quashed. The revenue was directed to refund the penalty paid under protest by the petitioner within eight weeks. The petition was disposed of.
The petitioner challenged the seizure order and show cause notice (SCN) on grounds that the address provided in the invoice was not the registered place of business at the time of detention. The court examined whether there existed mens rea (guilty mind) for tax evasion. It held that the revenue failed to establish mens rea, rendering the detention process, SCN, and penalty imposition without legal basis. Consequently, the seizure, SCN, and penalty were quashed. The revenue was directed to refund the penalty paid under protest by the petitioner within eight weeks. The petition was disposed of.
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TaxTMI 
TaxTMI 
of 4918 
