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...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
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