Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Parity with an accepted co-ordinate Tribunal order supported setting aside revocation of a Customs Broker licence. The Tribunal had found that alleged contraventions of the Customs Broker Licensing Regulations, 2018 were not established in an analogous matter involving the same exporter. As the Revenue identified no material factual distinction and had accepted the earlier Tribunal decision without challenge, no substantial question of law arose. The High Court therefore upheld the setting aside of the licence revocation and dismissed the Revenue's appeal.
Parity with an accepted co-ordinate Tribunal order supported setting aside revocation of a Customs Broker licence. The Tribunal had found that alleged contraventions of the Customs Broker Licensing Regulations, 2018 were not established in an analogous matter involving the same exporter. As the Revenue identified no material factual distinction and had accepted the earlier Tribunal decision without challenge, no substantial question of law arose. The High Court therefore upheld the setting aside of the licence revocation and dismissed the Revenue's appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
