Calcutta High Court held that income tax returns filed during victim’s lifetime must be relied upon for assessing income. Compensation was enhanced after rejecting an arbitrary income assessment by Tribunal.
CESTAT Kolkata held that Customs cannot re-assess import value solely on NIDB data. Transaction value must first be rejected on cogent evidence before any enhancement.
CESTAT Kolkata held that once proceedings are initiated under the Customs Broker Licensing Regulations, separate penalty proceedings under the Customs Act are not permissible without independent evidence of offence.
The Tribunal set aside cancellation of charitable registration after finding lack of proper opportunity and consideration of submissions. Fresh adjudication was directed in line with natural justice.
The authority held that the alleged age restriction for an examination arose from user-interface design, not from any rule or regulation, and found no RTI violation.
The issue was whether records relating to disciplinary action could be disclosed under RTI. The key takeaway is that information may be withheld if disclosure can impede ongoing proceedings.
The issue was whether certain objects benefiting members disqualified charitable registration. The Tribunal ruled that dominant charitable objects like education and aid to poor students justified granting registration.
CESTAT held that once goods are confiscated and redeemed, they cannot be confiscated again. The ruling nullified confiscation and penalties imposed on a subsequent purchaser.
Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed that the assessee was outside India.
The Tribunal held that commission-based support services provided to foreign entities qualified as export of services, making service tax demands unsustainable.
