Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
The ITAT allowed the appellant's appeal, set aside the orders of the lower authorities and directed that tax be computed at normal slab rates rather than the maximum marginal rate. The Tribunal held that the entity, being an unregistered religious trust for the relevant year and having filed Form-5 declaring income of Rs.1,50,272, fell within the threshold exemption of Rs.2,50,000 applicable to an AOP of its class; therefore section 164(2) (invoking MMR) was inapplicable. Section 164(3)(a) governs the present facts. The CPC's levy of MMR was held erroneous and all grounds raised by the appellant were allowed.
The ITAT allowed the appellant's appeal, set aside the orders of the lower authorities and directed that tax be computed at normal slab rates rather than the maximum marginal rate. The Tribunal held that the entity, being an unregistered religious trust for the relevant year and having filed Form-5 declaring income of Rs.1,50,272, fell within the threshold exemption of Rs.2,50,000 applicable to an AOP of its class; therefore section 164(2) (invoking MMR) was inapplicable. Section 164(3)(a) governs the present facts. The CPC's levy of MMR was held erroneous and all grounds raised by the appellant were allowed.
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