FORM NO. IV [See regulation 3(1)] LIST OF PRIVATE PROPERTY IN THE POSSESSION OF THE CAPTAIN AND CREW Flight No. ......................... Aircraft departed for .................. arrived from ....................... Name of the crew member Position held Currency Tobacco products Alcoholic liquors Watches Jewellery Any other article not enumerated Signature Remarks Indian Foreign Travellers cheques, etc. S. No., make Brand 1 2 3 ... ... ...

FORM III [See regulation 3(1)] CARGO MANIFEST Owner or Operator ..................................................................... Marks of Nationality and Registration .......................... Flight No. ..................... Date................... Point of lading ........................... Point of unlading ............................                              (Place and Country)   ... ... ...

^2[FORM II (see regulation 3) PASSENGER MANIFEST Owner or Operator.............................................Marks of Nationality and Registration......................................................... Flight No. ............................... Date ................................................................................................................................ Point of embarkation..................................... Point of disembarkation........................ ... ...

FORM NO. I [See regulation 3(1)] GENERAL DECLARATION Owner or Operator ................................................................... Marks of Nationality and Registration ..................... Flight No. ............... Date .........:. Departure from ............................... Arrival at .................................                         &nb... ... ...

Section 138B of the Customs Act permits reliance on inquiry statements in adjudication only when the statutory circumstances for non-production of the maker are established or the maker is examined before the adjudicating authority. If the statement is admitted in the interests of justice, the affected party must have an opportunity to cross-examine. Mere asserted non-cooperation by an employee does not establish unavailability, incapacity, adverse-party interference, or impracticability of production. Statements proposed for revocation of a customs broker's licence therefore require examination of their makers and cross-examination where admitted in evidence.

Reassessment following return processing under section 143(1) may be initiated where material provides reason to believe that income escaped assessment; conclusive proof is not required at the initiation stage. The long-term capital-gain addition on sale of gold and consequential exemption denial rested on the absence of a valuation report supporting the claimed gold valuation, despite production of sale and purchase bills and other records. Cash-credit additions require examination of documentary evidence establishing genuineness and creditworthiness. Credits not addressed at first appeal, and credits for which further evidence is sought, require fresh adjudication after a reasonable hearing opportunity.

Territorial jurisdiction of appellate Tribunal determined by situs of jurisdictional Assessing Officer Maintainability of appeals before the Panaji Bench where the jurisdictional Assessing Officer was situated at Mangaluru - HELD THAT: - Under the applicable Standing Order, the ordinary jurisdiction of the Tribunal is determined by the location of the jurisdictional Assessing Officer. Since the Assessing Officer exercising territorial jurisdiction over the assessee was situated at Mangaluru, ... ... ...

Deductibility of contractual under-loading charges - Deductibility of railway demurrage charges - allowable business expenditure Contractual under-loading charges - Business expenditure - Deductibility of under-loading charges borne under the coal supply agreement - HELD THAT: - Clause 10 of the coal supply agreement made the assessee liable for idle freight arising from under-loading, which was borne through book adjustments. The Tribunal found the expenditure to be contractual in nature and... ... ...

Taxability of working partner's remuneration - Remuneration disallowed in firm's assessment Whether remuneration received by a working partner, to the extent not allowed as deduction to the firm, is chargeable to tax in the partner's hands under Section 28(v)? - HELD THAT: - Section 28(v) charges salary or remuneration received by a partner from a firm under the head profits and gains of business or profession. However, its proviso excludes remuneration, or part thereof, which has... ... ...

Unexplained cash credit u/s 68 - loan advance through banking channels - onus to prove - Identity, creditworthiness and genuineness of creditor HELD THAT: - The assessee discharged the onus under section 68 by producing the relevant documents establishing the creditor's identity and financial capacity and the genuineness of the transaction. The receipt of the advance and its repayment through banking channels also supported the conclusion that the addition was unsustainable. [Paras 9] ... ... ...

Capitalisation of interest expenditure to capital work-in-progress - Availability of interest-free funds Allocation of interest expenditure to capital work-in-progress where the assessee's interest-free funds exceeded the value of the work-in-progress - HELD THAT: - The assessee had interest-free funds exceeding its capital work-in-progress in both years. Those funds were sufficient to cover the work-in-progress and, therefore, no interest expenditure was required to be allocated or capit... ... ...

Unexplained cash deposits - Proof of source of cash deposits - Cash received from sale of agricultural land by nephew - HELD THAT: - The execution of the sale deeds by the assessee's nephew, the relationship between them, and receipt of cash from the agricultural land sale were not disputed. A minor discrepancy between the sale consideration and the deposited amount, or the circumstance that the nephew could have maintained his own bank account, could not negate the explanation once the a... ... ...

Defective appeals - Form No.36 in all these appeals remains unsigned - HELD THAT:- Defects were communicated to the assessee by the Registry through defect notice requiring the assessee to rectify the same within ten (10) days from the date of receipt of the notice. However, till the date of hearing, the assessee has not removed the said defects. The appeals were dismissed as defective because the unsigned appeal memoranda were not rectified despite notice.... ... ...

Arm's length pricing of intra-group management support services - Benefit test for intra-group services - Nil arm's length price Arm's length determination of management support service charges paid to the associated enterprise for managerial, HR, IT, legal, finance and treasury support - HELD THAT: - The OECD framework requires examination of whether services were actually rendered and conferred economic or commercial benefit, followed by determination of an arm's length char... ... ...

Effect of interim stay on ratio decidendi - Limitation for final assessment under Dispute Resolution Panel procedure Effect of interim stay on ratio decidendi - Deferral of adjudication of the limitation issue because the operative part of a High Court decision on a similar controversy had been stayed and the matter was pending before a larger Bench of the Supreme Court - HELD THAT: - The Tribunal held that there was no impediment to hearing the appeals, since the assessee relied upon an unst... ... ...

Territorial jurisdiction of Assessing Officer - Acceptance of assessment jurisdiction - Jurisdiction of the Income Tax Officer at Indore to undertake scrutiny assessment of the assessee for Assessment Year 2011-12 - HELD THAT: - The assessee had e-filed returns from inception with Ward 3(1), Indore, and had also been assessed there for the preceding assessment year. The scrutiny selection for the relevant year was computer-generated. In these circumstances, the Court held that the assessee ha... ... ...

Deferral of recovery of consequential disallowance pending appeal against TDS default Recovery of the disallowance u/s 40(a)(ia), founded on the alleged failure to deduct tax at source, pending disposal of appeals against the underlying TDS-default order - HELD THAT: - The disallowance arose from the same alleged non-deduction of tax at source for which the underlying TDS-default order had already been stayed pending the statutory appeals. Since the present assessment was consequential to tha... ... ...

Penalty proceedings in abeyance pending quantum appeal - The writ petitions were closed as the Revenue stated that the penalty proceedings would remain in abeyance pending disposal of the appeals.... ... ...

Recovery proceedings arising from tax-deduction - Petitioner is a State undertaking incorporated under the provisions of the Companies Act, 1956 - HELD THAT:- Writ Petitions are disposed of by directing the Respondents to keep all further recovery proceedings pursuant to the impugned recovery notices in abeyance, subject to the Petitioner depositing Rs.30 Crores within a period of four weeks from the date of receipt of a copy of this order. All further recovery proceedings shall be kept in ab... ... ...

The PMLA's statutory twin conditions apply equally to anticipatory bail in money-laundering matters. Bail-stage assessment is based on available material and probabilities, without a mini-trial; Section 50 statements may be considered with corroborative bank-account analysis and a financial trail. Repeated non-compliance with summons may be relevant to assessing whether an applicant is avoiding the inquiry. Where the material does not provide reasonable grounds to believe that the applicant is not guilty, anticipatory bail is unavailable. Money-laundering proceedings are distinct from predicate-offence proceedings, so pre-arrest protection in the predicate offence does not automatically extend to a PMLA proceeding.