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...
Proceedings under section 201(1) were held time-barred because earlier TDS communications were only information requests and did not amount to initiation; the first valid show-cause notice was issued in 2010. The Court accepted that the proviso to section 201(3), allowing completion up to 31 March 2011, applied only to already pending proceedings and could not revive a fresh initiation after limitation had expired. As the period for commencing action had run out for the assessment years concerned, no substantial question of law arose and the Revenue's challenge failed. The appeal was dismissed.
Proceedings under section 201(1) were held time-barred because earlier TDS communications were only information requests and did not amount to initiation; the first valid show-cause notice was issued in 2010. The Court accepted that the proviso to section 201(3), allowing completion up to 31 March 2011, applied only to already pending proceedings and could not revive a fresh initiation after limitation had expired. As the period for commencing action had run out for the assessment years concerned, no substantial question of law arose and the Revenue's challenge failed. The appeal was dismissed.
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