Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
