Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Section 108 statements may be relied on in customs penalty adjudication only after the maker is examined, admissibility is determined in the interests of justice, and the affected person receives an opportunity for cross-examination under Section 138B. Non-compliance renders such statements inadmissible and cannot sustain a penalty founded solely on them. Uncertified call-detail records and WhatsApp chats, particularly where no relevant communications are shown, do not reliably establish collusion. Abetment of gold smuggling requires a nexus to the seized goods or prohibited dealings; a customs employee's omission or negligence alone is insufficient. The penalty was set aside.
Section 108 statements may be relied on in customs penalty adjudication only after the maker is examined, admissibility is determined in the interests of justice, and the affected person receives an opportunity for cross-examination under Section 138B. Non-compliance renders such statements inadmissible and cannot sustain a penalty founded solely on them. Uncertified call-detail records and WhatsApp chats, particularly where no relevant communications are shown, do not reliably establish collusion. Abetment of gold smuggling requires a nexus to the seized goods or prohibited dealings; a customs employee's omission or negligence alone is insufficient. The penalty was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
