Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Adjudicating authorities must record reasoned findings when imposing penalties under Customs provisions; failing to apply mind or explain rejection of the importer's explanation renders the penalty order unsustainable and requires fresh adjudication. A finding of knowledge and intention is jurisdictional to impose penal liability for dealing with misdeclared or improperly imported goods and for abetment, so penalties under those provisions cannot stand absent such findings. Failure to address the broker's submissions and relevant circulars, unequal application of penalty rates, and mere repetition of the show cause notice without independent connecting findings compelled setting aside the order and remanding for redecison.
Adjudicating authorities must record reasoned findings when imposing penalties under Customs provisions; failing to apply mind or explain rejection of the importer's explanation renders the penalty order unsustainable and requires fresh adjudication. A finding of knowledge and intention is jurisdictional to impose penal liability for dealing with misdeclared or improperly imported goods and for abetment, so penalties under those provisions cannot stand absent such findings. Failure to address the broker's submissions and relevant circulars, unequal application of penalty rates, and mere repetition of the show cause notice without independent connecting findings compelled setting aside the order and remanding for redecison.
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