Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
A partner and partnership firm were considered for separate penalties arising from the same import contravention. The Tribunal held that, in the absence of any statutory indication treating the firm as distinct from its partners for this penalty, the penalty on the firm covered the partners' contravention as well; the separate penalty on the partner under Section 112(a) was therefore set aside. For use of false or incorrect declaration documents under Section 114AA, the partner's unwithdrawn statement admitting participation in arranging the import in the firm's name was treated as sufficient evidence, so penalty was upheld in principle, but reduced as excessive and disproportionate.
A partner and partnership firm were considered for separate penalties arising from the same import contravention. The Tribunal held that, in the absence of any statutory indication treating the firm as distinct from its partners for this penalty, the penalty on the firm covered the partners' contravention as well; the separate penalty on the partner under Section 112(a) was therefore set aside. For use of false or incorrect declaration documents under Section 114AA, the partner's unwithdrawn statement admitting participation in arranging the import in the firm's name was treated as sufficient evidence, so penalty was upheld in principle, but reduced as excessive and disproportionate.
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