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...
Page of 4805
Press 'Enter' after typing page number.
5321 to 5340 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The article addresses maintainability of appeals under the proviso to Section 129A(1), holding that the Tribunal may exercise discretion to refuse admission where the penalty determined by the impugned order falls below the monetary threshold of two lakh rupees; accordingly the appeals were dismissed as not maintainable. It also affirms a legal presumption of service under the General Clauses Act, treating speed-post dispatch as delivery and finding no rebuttal to delay/limitation objections. The Tribunal did not consider the merits of the penalty, and its dismissal does not approve the penalty imposed.
The article addresses maintainability of appeals under the proviso to Section 129A(1), holding that the Tribunal may exercise discretion to refuse admission where the penalty determined by the impugned order falls below the monetary threshold of two lakh rupees; accordingly the appeals were dismissed as not maintainable. It also affirms a legal presumption of service under the General Clauses Act, treating speed-post dispatch as delivery and finding no rebuttal to delay/limitation objections. The Tribunal did not consider the merits of the penalty, and its dismissal does not approve the penalty imposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
