Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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A penalty under tax law was quashed because the initiating notice failed to specify which limb of the penalty provision applied and did not strike out the inapplicable limb; the procedural defect meant the penalty order proceeded without a valid notice. The commentary highlights that notices must identify the specific limb relied on (distinguishing furnishing inaccurate particulars from concealment) and that failure to do so vitiates penalty proceedings. The practical effect is that penalties based on such defective notices are invalid and liable to be set aside.
A penalty under tax law was quashed because the initiating notice failed to specify which limb of the penalty provision applied and did not strike out the inapplicable limb; the procedural defect meant the penalty order proceeded without a valid notice. The commentary highlights that notices must identify the specific limb relied on (distinguishing furnishing inaccurate particulars from concealment) and that failure to do so vitiates penalty proceedings. The practical effect is that penalties based on such defective notices are invalid and liable to be set aside.
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