PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Extended limitation period cannot be invoked where there is no proof of suppression or malafide: contemporaneous documentary records and communications from SEZ/FTWZ authorities negated concealment and showed accepted administrative practice, so absence of an undertaking did not amount to deliberate misdeclaration. Consequently, demands for the disputed periods were time barred and the adjudication invoking extended limitation set aside. Coordinate Tribunal precedents addressing SAD exemption on SEZ/FTWZ to DTA transfers - with higher court leave to appeal or SLPs dismissed - compelled the same result, so the appeals were allowed on limitation grounds without adjudicating substantive entitlement to Special Additional Duty exemption.
Extended limitation period cannot be invoked where there is no proof of suppression or malafide: contemporaneous documentary records and communications from SEZ/FTWZ authorities negated concealment and showed accepted administrative practice, so absence of an undertaking did not amount to deliberate misdeclaration. Consequently, demands for the disputed periods were time barred and the adjudication invoking extended limitation set aside. Coordinate Tribunal precedents addressing SAD exemption on SEZ/FTWZ to DTA transfers - with higher court leave to appeal or SLPs dismissed - compelled the same result, so the appeals were allowed on limitation grounds without adjudicating substantive entitlement to Special Additional Duty exemption.
Note: It is a system-generated summary and is for quick reference only.