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...
Penalties under s.112(b) for consignments imported in the name of non-existent firms were unsustainable because the appellants neither claimed ownership nor was there evidence linking them to those consignments; mere stuffing of multiple importers' LCL cargo in the same container could not fasten liability for another importer's violations, so the related penalties were set aside. Confiscation of goods imported using a lent IEC was also unsustainable since s.119 applies only where goods are used to conceal other goods, and the concerned goods were separate and not concealment devices; consequential penalties were therefore quashed and the confiscation order set aside to that extent, with the appeal allowed - CESTAT
Penalties under s.112(b) for consignments imported in the name of non-existent firms were unsustainable because the appellants neither claimed ownership nor was there evidence linking them to those consignments; mere stuffing of multiple importers' LCL cargo in the same container could not fasten liability for another importer's violations, so the related penalties were set aside. Confiscation of goods imported using a lent IEC was also unsustainable since s.119 applies only where goods are used to conceal other goods, and the concerned goods were separate and not concealment devices; consequential penalties were therefore quashed and the confiscation order set aside to that extent, with the appeal allowed - CESTAT
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TaxTMI 
TaxTMI 
