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...
Concessional rate of basic customs duty reassessment was challenged on grounds that ICES-derived information used by the appellate authority was not disclosed to the importer, breaching natural justice; consequence: impugned order set aside for failure to furnish material and opportunity. The absence of a separate speaking order when re-assessment findings were applied across multiple imports rendered the appellate exercise inappropriate; consequence: appellate treatment declared collateral adjudication and unreliable. Confiscation and penalty powers were referenced but not permitted to validate the defective appellate process; consequence: all 50 appeals restored to first appellate authority for fresh consideration on merit and maintainability.
Concessional rate of basic customs duty reassessment was challenged on grounds that ICES-derived information used by the appellate authority was not disclosed to the importer, breaching natural justice; consequence: impugned order set aside for failure to furnish material and opportunity. The absence of a separate speaking order when re-assessment findings were applied across multiple imports rendered the appellate exercise inappropriate; consequence: appellate treatment declared collateral adjudication and unreliable. Confiscation and penalty powers were referenced but not permitted to validate the defective appellate process; consequence: all 50 appeals restored to first appellate authority for fresh consideration on merit and maintainability.
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TaxTMI 
TaxTMI 
