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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Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
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