Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.3...
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
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CESTAT held the appeal not maintainable and dismissed it; the appellant's challenge to confiscation of undeclared foreign-origin gold seized from personal baggage during arrival was unsuited to this Tribunal because the matter involves baggage seizure arising from alleged smuggling and concealment without declaration under the Customs Act. The Tribunal found an alternative remedial route exists and that an appeal from the Commissioner (Appeals) order in a baggage seizure case could not be entertained before CESTAT. Consequently the impugned appeal is dismissed for want of jurisdiction, and the appellant is directed to pursue any available remedy before the appropriate forum, if such remedy remains open.
CESTAT held the appeal not maintainable and dismissed it; the appellant's challenge to confiscation of undeclared foreign-origin gold seized from personal baggage during arrival was unsuited to this Tribunal because the matter involves baggage seizure arising from alleged smuggling and concealment without declaration under the Customs Act. The Tribunal found an alternative remedial route exists and that an appeal from the Commissioner (Appeals) order in a baggage seizure case could not be entertained before CESTAT. Consequently the impugned appeal is dismissed for want of jurisdiction, and the appellant is directed to pursue any available remedy before the appropriate forum, if such remedy remains open.
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