Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
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 123 presumption for seized primary gold and gold cut-pieces shifts the burden to the ownership claimant only after Customs establishes that the goods are of foreign origin. Foreign markings alone do not prove smuggling and require supporting evidence of illegal importation. Where the seized gold lacks clear foreign markings and Customs produces no further evidence of foreign origin or smuggled character, the burden remains with Customs. The statutory presumption does not apply in those circumstances, and confiscation of the gold and consequential penalty were set aside.
Section 123 presumption for seized primary gold and gold cut-pieces shifts the burden to the ownership claimant only after Customs establishes that the goods are of foreign origin. Foreign markings alone do not prove smuggling and require supporting evidence of illegal importation. Where the seized gold lacks clear foreign markings and Customs produces no further evidence of foreign origin or smuggled character, the burden remains with Customs. The statutory presumption does not apply in those circumstances, and confiscation of the gold and consequential penalty were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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