Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Requirement that an appeal be accompanied by the prescribed fee is a mandatory statutory condition, but where the substantive payment was made within time and only documentary proof (challan) was not produced, that omission is a curable procedural defect; compliance in substance satisfies the statutory requirement and dismissal for non-furnishing of proof without adjudication on merits is inappropriate. The note emphasises that procedural prescriptions serve justice and should not defeat substantive rights, and that issues on denial of exemption under section 11 and Form 10B versus Form 10BB remain unexamined and require adjudication on merits.
Requirement that an appeal be accompanied by the prescribed fee is a mandatory statutory condition, but where the substantive payment was made within time and only documentary proof (challan) was not produced, that omission is a curable procedural defect; compliance in substance satisfies the statutory requirement and dismissal for non-furnishing of proof without adjudication on merits is inappropriate. The note emphasises that procedural prescriptions serve justice and should not defeat substantive rights, and that issues on denial of exemption under section 11 and Form 10B versus Form 10BB remain unexamined and require adjudication on merits.
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