Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
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The Tribunal applied the doctrine of substantial compliance and beneficial interpretation where the assessee clearly exercised the option for the concessional tax regime and paid tax at that rate, but Form 10-IC upload failed due to an ITBA portal glitch and staff error; treating the filing of Form 10-IC as directory rather than mandatory, the Tribunal held that denial of relief solely for late filing was inappropriate and directed the assessing officer to compute tax under section 115BAA for A.Y. 2024-25, with interest-related contention treated as consequential.
The Tribunal applied the doctrine of substantial compliance and beneficial interpretation where the assessee clearly exercised the option for the concessional tax regime and paid tax at that rate, but Form 10-IC upload failed due to an ITBA portal glitch and staff error; treating the filing of Form 10-IC as directory rather than mandatory, the Tribunal held that denial of relief solely for late filing was inappropriate and directed the assessing officer to compute tax under section 115BAA for A.Y. 2024-25, with interest-related contention treated as consequential.
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