Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Page of 4817
Press 'Enter' after typing page number.
1201 to 1220 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Misdeclaration of an imported vehicle in description, origin, value and seating capacity attracted confiscation, redemption fine, duty and penalty under a scheme operating in distinct fields. The Court held that re-export after payment of redemption fine did not extinguish the importer's separate liability to duty, appropriation and other consequences flowing from improper import; Section 125(2) preserves liability to duty and charges in addition to redemption fine. It also upheld penalty for knowingly using false or incorrect documents, finding that Section 114AA covers making, signing or using materially false declarations and does not require a separate allegation that the importer personally caused falsification. The Tribunal's contrary view was set aside.
Misdeclaration of an imported vehicle in description, origin, value and seating capacity attracted confiscation, redemption fine, duty and penalty under a scheme operating in distinct fields. The Court held that re-export after payment of redemption fine did not extinguish the importer's separate liability to duty, appropriation and other consequences flowing from improper import; Section 125(2) preserves liability to duty and charges in addition to redemption fine. It also upheld penalty for knowingly using false or incorrect documents, finding that Section 114AA covers making, signing or using materially false declarations and does not require a separate allegation that the importer personally caused falsification. The Tribunal's contrary view was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
