Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
This case pertains to the maintainability of appeals by the Committee of Chief Commissioners u/s 129D of the Customs Act, 1962, concerning breaches of regulation 10 of the Customs Brokers Licensing Regulations (CBLR), 2018. The Tribunal, relying on the Delhi High Court's decision in a similar case, held that such appeals by the licensing authority are not maintainable. Consequently, the Tribunal dismissed the appeal, stating that it was initiated without legal authority.
This case pertains to the maintainability of appeals by the Committee of Chief Commissioners u/s 129D of the Customs Act, 1962, concerning breaches of regulation 10 of the Customs Brokers Licensing Regulations (CBLR), 2018. The Tribunal, relying on the Delhi High Court's decision in a similar case, held that such appeals by the licensing authority are not maintainable. Consequently, the Tribunal dismissed the appeal, stating that it was initiated without legal authority.
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