Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Imposition of penalty u/s 112(a) of the Customs Act, 1962 - appellant engaged in the business of hotel management consultancy - The role of appellant has not been established in aiding and abetting the importer to undervalue the imported furniture. - No penalty
Imposition of penalty u/s 112(a) of the Customs Act, 1962 - appellant engaged in the business of hotel management consultancy - The role of appellant has not been established in aiding and abetting the importer to undervalue the imported furniture. - No penalty
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